DTA clearances by 100% EOU are to be valued as per Customs laws and not at its selling price in Indi

Excise & Customs : As per proviso to section 3 of Excise Act, DTA clearances by 100 per cent EOU is charged to excise duty, which is equal to customs duty leviable on 'customs value'; for that purpose, sale price charged to customer in India cannot be considered as a price in course of International trade and therefore, rule 4 of Customs Valuation was inapplicable and rules 5 to 8 were to be considered sequentially