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<h1>Amendments to Excise Valuation Rules 8, 9, 10 Clarify Independent Transaction Assessment u/s 4, Effective Dec 1, 2013.</h1> The circular addresses amendments to rules 8, 9, and 10 of the Central Excise Valuation Rules, 2000, which pertain to the determination of assessable value for excisable goods. These amendments clarify that each transaction must be assessed independently under the transaction value regime, as per section 4 of the Central Excise Act, 1944. The rules apply to goods cleared for captive consumption and sales to related persons, and each clearance should be evaluated according to the relevant rule or section. The amendments take effect on December 1, 2013, and certain previous circulars are deleted due to these changes.