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2017 (10) TMI 206 - CESTAT MUMBAIValuation - sister units - valuation done on the basis of provisional assessment - Held that: - It is seen from the order dated 17.06.2002 wherein the provisional assessment was finalised, that the provisional assessment was sought stating that they are clearing the goods as such to their own unit. It is seen that the appellants have not cleared the goods to their own unit but they have cleared the goods to their sister unit. The provisional assessment ordered and finalised was for the purpose of clearance of their own unit but not to sister unit. When the goods are cleared to any unit which is not related then the transaction value is the value at which the assessment is done under Section 4 of Central Excise Act - the provisional assessment finalised by the order no. 106/DMD/02 dated 17.06.2002 cannot be applied to the value of clearance to sister units. In these circumstances, the relationship between the respondent and the sister units needs to be examined to arrive at the correct method for the purpose of arriving at the assessable value - appeal allowed by way of remand.
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