<h1>Tribunal Upholds Transaction Values for Creative Group Despite Shared Directorships Among Manufacturers and Marketing Company.</h1> M/s. Arofine Polymers Limited, M/s. Krosslink Polymers Private Limited, and M/s. Creative Polymers Private Limited, manufacturers of excisable goods, sold about 60% of their products through M/s. Color-bond Marketing Limited. An investigation revealed that these companies were part of a 'Creative Group,' controlled by seven individuals and their families, who shared directorships across the companies. Despite this interconnectedness, the tribunal ruled that the transaction value between the manufacturing companies and the marketing company should not be rejected, as the prices to both the marketing company and independent buyers were identical.