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2017 (12) TMI 1208 - AT - Central ExciseWhat should be the valuation in respect of goods cleared to their own unit by the appellant when the transaction value of the same goods charged to independent customer is available? Held that: - As per the Valuation Rules, under Section 4 the first principle is that if the transaction value is available, the same will prevail; in case transaction value is not available resort to be made under Section 4(1)(b) and Rules made thereunder - In the present case there is no dispute that for the same goods which were cleared to their own unit by the appellant, the transaction value charged to the independent customer is available. If that be so, the transaction value will prevail over the valuation under Rule 8 - even in case where the goods were supplied to their own related unit, the transaction value shall be preferred and applied. Appeal allowed - decided in favor of appellant.
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