https://www.taxtmi.com/caselaws?id=76260 Under the Central Excise valuation scheme, comparable-goods valuation must be applied first where identical or comparable goods are available, and cost-based valuation under Rule 6(b)(ii) cannot be used directly without exhausting Rule 6(b)(i). Plastic bottles manufactured at Pondicherry were found comparable to bottles made at Bhuvaneshwar because both were produced without caps and stoppers, so the Bhuvaneshwar value had to be adopted as the primary basis. The assessable value was remanded for fresh determination on that footing, while limitation was left open for the original authority. en-us Wed, 09 Sep 2009 00:00:00 +0530 Thu, 17 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76260 Under the Central Excise valuation scheme, comparable-goods valuation must be applied first where identical or comparable goods are available, and cost-based valuation under Rule 6(b)(ii) cannot be used directly without exhausting Rule 6(b)(i). Plastic bottles manufactured at Pondicherry were found comparable to bottles made at Bhuvaneshwar because both were produced without caps and stoppers, so the Bhuvaneshwar value had to be adopted as the primary basis. The assessable value was remanded for fresh determination on that footing, while limitation was left open for the original authority. Case-Laws Central Excise Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76260