Valuation of goods sold in DTA - CBEC's Customs Manual 2023 - Customs

16. Valuation of goods sold in DTA: 16.1 Section 3 of the Central Excise Act, 1944, provides that the valuation of excisable goods manufactured in the EOU and cleared into DTA is to be done in accordance with the provisions of the Customs law. Thus, when the invoice price of the goods under assessment is in the nature of transaction value, such invoice value can be accepted. 16.2 For goods other than those falling under fourth schedule of Central Excise Act, 1944, the valuation will be as per applicable GST Act. [Refer Circulars No.23/84-CX-6, dated 29-5-1984 and No. 330/46/97-CX dated 2081997and Instruction F.No. 268/35/92-CX-8, dated 17-8-1994]