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<h1>Rule 9: Valuing Excisable Goods Sold to Related Parties Under Central Excise Valuation Rules 2000</h1> Under Rule 9 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, when excisable goods are sold to or through a related person as defined in section 4 of the Act, the value of the goods is determined by the normal transaction value at which the related person sells the goods to unrelated buyers. If the goods are not sold to unrelated buyers, the value is determined based on sales to related buyers who sell the goods in retail. If the related person uses or consumes the goods in production, the value is determined as per Rule 8.