9911796707
TMI Blog2008 (5) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : Rakesh Kumar, Member (T)]. Heard both the sides. 2. The appellant, a 100% EOU, manufactures Boneless Buffalo Meat and Bone Meat Meal is one of their byproducts. The Bone Meat Meal is cleared to DTA and the point of dispute is about the valuation of this product - Whether the value should be determined under the provisions of Section 4 of the Central Excise Act or under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se duty on DTA clearances under Notification No. 13/98-CE at 30% of the aggregate of the duties of Customs. It has been pleaded that the Central Excise Duty on DTA clearances of EOUs has to be determined on the basis of Section 3 of the Central Excise Act, according to which, the duty chargeable would be the aggregate of the duties of the Customs on the like goods imported into India and that if t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods manufactured entirely of the indigenous raw material, as if such goods were manufactured and cleared by a non-EOU, it is the provisions of Section 4 of Central Excise Act, read with the Central Excise Valuation Rules, which would be applicable and since the appellants are selling the goods, in question, to a DTA unit which is a related person, it is the price at which the related person is se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner as to make the provisions of Section 4 of the Central Excise Act and the Central Excise Valuation Rules applicable for determining the assessable value. When the duty on DTA clearances is being paid under Notification 13/98-C.E., the assessable value has to be determined under Section 14 of the Customs Act. There is, therefore, prima facie a strong case in favour of the appellants and this ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
