2015 (2) TMI 1218

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..... gi, Authorized Representative (DR), for the Respondent. ORDER [Order per : Rakesh Kumar, Member (T)]. - The appellant are 100% EOU. During the period from 22-4-2004 to 8-12-2004 they cleared 22875 kg. of Caffeine Anhydrous USP (Natural) into DTA. The declared value for the purpose of duty was Rs. 55,40,250/- and the duty was paid in accordance with the provisions of proviso to Section 3(1) of Ce .....

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..... omestic buyers or it has to be the FOB value at which the same goods had been exported out of India. Though Shri M.S. Negi, the learned DR relying upon the Tribunal's judgments in the case of Tata Coffee Ltd. v. CCE, Hyderabad reported in 2004 (168) E.L.T. 460 (Tri.-Bang.) and CC, Bangalore v. Wipro GE Medical Systems Pvt. Ltd. reported in 2009 (242) E.L.T. 275 (Tri.-Bang.) and also the Boards Cir .....

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..... e Board vide Circular No. 933/23/2010-CX., dated 16-8-2010, has withdrawn its earlier Circular No. 268/85-CX.8, dated 29-9-1994. It is also seen that as per the 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 ev .....

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