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2007 (11) TMI 156 - CESTAT, CHENNAIM/s. STS were related to the assessee - price charged in the subject transactions was not accepted & lower authorities invoked Rule 9 and the higher price charged by M/s. STS from their customer was adopted for valuation - sales had been made to related person as well as to independent buyers - so the price of the goods sold by the holding company to their dealer was not to be adopted as basis for valuation of the goods sold by the assessee to the holding company – Rule 9 not applicable
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