2003 (5) TMI 298

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..... er (T)]. The question for consideration in this appeal by the Commissioner is the basis for determination, for purposes of assessment of Central Excise duty, of the value of the goods cleared from the factory of I.G.P. Ltd. a 100% export oriented unit, the respondent to this appeal, to buyers in the domestic tariff area. In the order impugned in the appeal, the Commissioner (Appeals) has hel .....

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..... ules. The position has been explained by the decision of the Tribunal in Morarjee Brembana Ltd. v. CCE (Appeal E/167/01). Therefore unless it can be shown that the price at which the respondent sold the goods to buyers in domestic market was identical with or approximately closely with the price at which the value of goods imported, that value cannot be accepted. 3. The appeal is accordingly dis .....

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