Valuation of consumed excisable goods: revised rule prescribes markup over cost of production as taxable value. The amendment fixes the value of excisable goods consumed in manufacture at one hundred and ten per cent of the cost of production or manufacture and substitutes rule text to apply valuation provisions where whole or part of goods are sold to or through persons related in the specified manner or through inter-connected undertakings, prescribing normal transaction value for related-party sales and retaining the prescribed valuation method for inter-connected undertaking sales.