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<h1>Rule 10: Valuation of Excisable Goods Sold Through Interconnected Undertakings Under Central Excise Valuation Rules, 2000</h1> Rule 10 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, addresses the valuation of excisable goods sold through interconnected undertakings. If the undertakings are related as per specific clauses of Section 4 of the Act or if the buyer is a holding or subsidiary company, the value is determined according to Rule 9. Otherwise, the value is determined as if the undertakings are not related. The terms 'holding company' and 'subsidiary company' are defined as per the Companies Act, 1956. This rule was updated effective December 1, 2013.