Central Excise procedures for exports- Relevance of EOB Value vis-a-vis Value declared on AR4- Regarding.

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..... EOB Value vis-a-vis Value declared on AR4- Regarding. Certain doubts have been raised in respect of "Value" of export goods for Central Excise purposes, viz.- a) whether Free on Board (FOB) Value mentioned in the shipping bill should necessarily be the same as the value mentioned on AR 4 and the invoice issued under Rule 52A b) It the FOB Value and the AR4 Value can be different, whether FO .....

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..... ue determined under Section 4 of the Central Excise Salt Act, which is required to be mentioned on AR4 and the corresponding invoice issued under Rule 52A. This 'Value' is relevant for the purposes of Rule 12 Rule 13 of Central Excise Rules, '1994'. "FOB Value" is relevant for Customs purposes and other schemes like drawback, exports under DEEC etc. However, in cases where it is found that on .....

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