https://www.taxtmi.com/caselaws?id=92767 Automotive engines cleared on stock transfer to the company's own manufacturing units were held not comparable with wholesale spare-parts sales because they were transferred to a different buyer class and were not identical in form or use. As no market sale existed for those clearances, valuation could not be based on comparable wholesale price under Rule 6(b)(i) of the Central Excise Valuation Rules, 1975. Cost construction under Rule 6(b)(ii) was therefore the correct method for those original-equipment clearances, and the revenue challenge failed. en-us Wed, 13 Oct 1999 00:00:00 +0530 Fri, 04 Nov 2011 18:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92767 Automotive engines cleared on stock transfer to the company's own manufacturing units were held not comparable with wholesale spare-parts sales because they were transferred to a different buyer class and were not identical in form or use. As no market sale existed for those clearances, valuation could not be based on comparable wholesale price under Rule 6(b)(i) of the Central Excise Valuation Rules, 1975. Cost construction under Rule 6(b)(ii) was therefore the correct method for those original-equipment clearances, and the revenue challenge failed. Case-Laws Central Excise Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92767