TMI Blog2002 (11) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Commissioner of Central Excise (Appeals), Mumbai upholding the order of the Dy. Commissioner of Central Excise, Aurangabad who has finalised provisional assessment of tyres, tubes etc. manufactured by the appellants and cleared by them during the period 1-7-2000 to 26-9-2000 to M/s. Goodyear India Ltd. based upon the price at which M/s. Goodyear sold to their customer, on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Valuation (Determination of Excisable Goods) Rules, 2000. According to the section as amended Sec. 4(3)(b), persons shall be deemed to be "related" if (i) they are inter-connected undertakings, (ii) they are relatives, (iii) amongst them the buyer is a relative and a distributor of the assessee, or a sub-distributor of such distributor, or (iv) they are so assoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year India Ltd. in the manner specified above. According to the appellants, they are covered by Rule 10(b), where the value shall be determined as if they are not related persons for the purpose of sub-section (1) of Section 4 of the Central Excise Act. 4. We see great force in the above submissions which stems from the language of the Rules themselves. Rules 9 10 are reproduced below for ease ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the assesee so arranges that the excisable goods are not sold by him except to or through an inter- connected undertaking, the value of goods shall be determined in the following manner namely :- (a) If the undertakings are so connected that they are also related in terms of sub-clause (ii) or (iii) or (iv) of clause (b) of sub-section (3) of Section 4 of the Act or the buyer is a holding co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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