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TMI Blog2016 (3) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... identical commodity would be a relevant factor in determining the clearance to DTA. It is seen that the Commissioner (Appeals) order runs contrary to the Circular of CBE&C. The order of Commissioner (Appeals) is set aside and the matter is remanded to the Commissioner (Appeals) to re-adjudicate the matter in light of Circular of CBE&C without ignoring the export price of yarn. - Appeal No. E/3220/05 - A/86465/16/EB - Dated:- 19-2-2016 - SHRI S.S. GARG, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri V.M. Doiphode, Advocate For the Respondent : Shri Ashutosh Nath, Assistant Commissioner (AR) ORDER PER: RAJU The appellants are manufacturer of HDPE/PP Yarn and are registered as a 100% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 51 of 1975). It was observed that the appellants were clearing the goods to related party and in view of that it was held that transaction value cannot be an assessable value in terms of sub-rule 2(h) of Rule 4 of the Customs Valuation (Determination of price of imported goods) Rules, 1988. Further, in terms of sub-rule 2(g), the transaction value could not be accepted since a part of the proceeds of the subsequent use of the goods/re-sale will directly accrue to the appellant. Thereafter, the notice discard Rule 4 to 7 of the said Rules and usage Rule 7A read with Rule 8 of the said Rules to arrive at the assessable value. In terms of the said rule, the notice calculates the cost of manufacture of said goods and fixed the assessable v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the nearest Customs House for any assistance in determining the Value. It has been represented to the Board that the Assessing Officers invariably write to the Customs Houses in order to ascertain the CIF price of similar goods being imported in the country leading to delays in assessment of the goods. Further, it has been represented that such comparison is unrealistic because the quality of the goods imported and those manufactured in the EOU/EPZ units may not always be comparable. In the aforesaid background, it is hereby clarified that while determining the value of such goods for clearances to DTA, where invoice price of such goods under assessment is in the nature of a transaction value (e.g., more or less, correspondin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to independent buyers for export has been rejected solely on the ground that the said sales to unrelated buyers to DTA for subsequent period covered by the show-cause notice. For the purpose of rejecting the export price of yarn to Norway and Dubai, it has been said that the export price are for Dubai and Norway, which is not relevant to goods imported to India. These observations run contrary to the circular of the CBE C. The circular specifically mentions that the export price of the similar/identical commodity would be a relevant factor in determining the clearance to DTA. It is seen that the Commissioner (Appeals) order runs contrary to the Circular of CBE C. The order of Commissioner (Appeals) is set aside and the matter is remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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