100% EOU - Valuation of goods - Calculation of central excise duty on goods cleared from a 100% Export...

100% EOU - Valuation of goods - Calculation of central excise duty on goods cleared from a 100% Export Oriented Unit (EOU) into the domestic tariff area. - The Appellate Tribunal rules in favor of the appellant. It confirms that duty calculation should align with the provisions of the Customs Act, 1962, and rejects the Revenue's methodology based on MRP minus abatement. The Tribunal sets aside the impugned order and allows the appeal. .....

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