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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Valuation - related party transactions - Rule 9 is applicable ...


Rule 9 Not Applicable: Goods Distributed to Both Independent Buyers and Related Parties in Valuation Case.

January 27, 2017

Case Laws     Central Excise     AT

Valuation - related party transactions - Rule 9 is applicable when all the productions made by the appellant is cleared to their sister unit or related person which is not the case here as appellants are clearing the goods to independent buyers as well as related person. - AT

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