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TMI Blog2015 (10) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Dhaval Shah, Advocate Per: P.M. Saleem, This an appeal filed by the Revenue against the order of Commissioner (Appeals). The issue is that the Respondent had cleared the goods at a rate. Which was lower than the value of identical goods cleared by them as deemed exports to M/s National Impex, Navasari. Hence, the transaction value stated by the respondent was not accepted as the assessable va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value of exports could be different for different customers, especially if the exports are to different countries. In the present case, it has not been disputed that the value adopted for payment of duty for DTA clearances is the transaction value. There is also no finding that the value adopted for DTA sale is a manipulated one. Therefore, the transaction value declared by the appellant cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the various other factors and therefore, cannot be applied for sales in DTA. He also cited judgments of Tribunal in his own case and also in the case of Cadila Healthcare Ltd. v. CCE, Vadodara as reported in 2008 (224) E.L.T. 108 (Tri-Ahmd.), wherein it was held that value of DTA clearances need not be same as value of export. Since in this case also, no evidence has been brought out to show that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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