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TMI Blog2015 (2) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... he Board Circular No. 330/46/97-CX., dated 20-8-1997 in respect of DTA sale of a 100% EOU the transaction value can be accepted if it conforms to Rule 3(1) of Customs Valuation Rules, 1988 - In this case, the Department has not produced any evidence to show that the transaction value at which the goods were sold by the appellant to DTA buyers is much lower than the price at which contemporaneous i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that for determining the value of the goods into DTA the appellant should have adopted FOB value at which the same good were exported out of India. It is on this basis that duty demand of ₹ 93,680/- was confirmed against the appellant along with interest and penalty of equal amount was imposed by an order passed by Joint Commissioner. This order of the Joint Commissioner was upheld by C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of the DTA clearances should be determined on the basis of FOB value of the goods at which the same has been exported, we find that the Tribunal in the case of Uniworth Textiles Ltd. v. CCE, Nagpur reported in 2009 (244) E.L.T. 401 (Tri.-Del.) has held when the 100% EOU is treated on par with the foreign supplier, the sales to the DTA cannot be treated as on par with export sales to othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were sold by the appellant to DTA buyers is much lower than the price at which contemporaneous imports of similar goods were made into India. In view of this, we hold that the impugned order is not sustainable. The same is set aside. The appeal is allowed. The miscellaneous application for restoration of said also stands disposed of. (Dictated and pronounced in open Court) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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