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of <h1>Rule 11 Ensures Fair Valuation of Excisable Goods When Standard Methods Fail, Aligns with Section 4(1) Provisions.</h1> Rule 11 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, provides that if the value of excisable goods cannot be determined using the preceding rules, it should be determined using reasonable means. This determination must align with the principles and general provisions of these rules and sub-section (1) of section 4 of the Act. This rule ensures a fair valuation process when standard methods are insufficient.
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