TMI BlogValuation - components manufactured by the appellant and transferred to their Haridwar Plant for captive...Valuation - components manufactured by the appellant and transferred to their Haridwar Plant for captive consumption in use of motorcycles and their parts - AS per the circular, the goods for captive consumption must be valued based on cost construction method, under Rule 8. The appellant did just that. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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