Valuation of consumed excisable goods set above cost; related party and inter connected sales attract prescribed transaction value rules. Rule 8 now prescribes that excisable goods consumed by the assessee in production or manufacture are valued at a fixed mark up over cost of production or manufacture. Rules 9 and 10 are rephrased so that where whole or part of excisable goods are sold to or through specified related persons or inter connected undertakings, such goods are valued as the normal transaction value or determined by the methods set out in the Rules.