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of <h1>Central Board of Excise & Customs Proposes Uniform Profit Margin for Captive Goods Valuation u/r 6(b)(ii.</h1> The circular from the Central Board of Excise & Customs addresses the valuation of goods consumed captively under the Central Excise (Valuation) Rules, 1975. It suggests amending Rule 6(b)(ii) to establish a uniform profit margin for determining the assessable value of such goods. The document requests relevant parties to examine and report on various aspects, including the method of valuation, cost of manufacture, profit margins, and whether the unit is in the SSI or organized sector. It also seeks opinions on a statutory profit percentage for different industries and requests feedback within a month.
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