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<h1>CEGAT Upholds Collector's Decision on Goods Valuation Rule 6(b)</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the appeal regarding the determination of the value of goods under Rule 6(b) of the Valuation Rules. The ... Valuation - Goods captively consumed The Appellate Tribunal CEGAT, New Delhi dismissed the appeal regarding the determination of value of goods under Rule 6(b) of the Valuation Rules. The Tribunal agreed with the Collector (Appeals) that the price at which goods were sold to customers should be considered for goods captively consumed. The appeal was dismissed based on this reasoning.
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