Rule 9: Goods Cleared to Related Parties for Consumption Exempt from Valuation Rules; Rule 8 Also Inapplicable.

Valuation - related party - Rule 9 of valuation rules clearly stipulates that if the goods are cleared to a person who is consuming the same, then the provisions of Rule 9 are not applicable - neither the provisions of Rule 8 nor the provisions of Rule 9 are applicable in the present case - AT .....

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