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2015 (1) TMI 464 - SC ORDERValuation of goods - Transaction Value - Related Person - Held that:- Tribunal has not held that Rule 9 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 does not apply but the Tribunal held that both parts of Rule 9 of 2000 Rules are not fully attracted as it is and, accordingly, it considered the matter in light of Rule 11 of 2000 Rules and passed the order [2007 (3) TMI 470 - CESTAT, CHENNAI]. - The matters have been decided by the Tribunal on their own facts. No substantial question of law is involved - Decided against Revenue.
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