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of <h1>Central Excise Valuation Rules 2000: Guidelines for Determining Excisable Goods Value Using Transaction-Based Methods</h1> The Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, effective from July 1, 2000, were established under the Central Excise Act, 1944. These rules supersede the 1975 valuation rules and provide guidelines for determining the value of excisable goods. The valuation is based on the transaction value, adjusted for delivery timing and transportation costs, and considers any additional considerations from buyers. Special provisions apply when goods are transferred to depots, used for further production, or sold through related persons or interconnected undertakings. If standard methods fail, values are determined using reasonable means consistent with these rules.
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