https://www.taxtmi.com/caselaws?id=107550 Valuation under the Central Excise (Valuation) Rules must first be attempted under the comparable value method in Rule 6(b)(i), and the cost-based method in Rule 6(b)(ii) applies only if value cannot be determined under that primary method. The rules operate hierarchically, so direct resort to Rule 6(b)(ii) is not permissible without exhausting Rule 6(b)(i). Any adjustment for quality must also be considered while determining comparable value. The valuation based directly on Rule 6(b)(ii) was therefore unsustainable, and the matter had to be reconsidered under Rule 6(b)(i) after hearing the assessee. en-us Tue, 20 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 13:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107550 Valuation under the Central Excise (Valuation) Rules must first be attempted under the comparable value method in Rule 6(b)(i), and the cost-based method in Rule 6(b)(ii) applies only if value cannot be determined under that primary method. The rules operate hierarchically, so direct resort to Rule 6(b)(ii) is not permissible without exhausting Rule 6(b)(i). Any adjustment for quality must also be considered while determining comparable value. The valuation based directly on Rule 6(b)(ii) was therefore unsustainable, and the matter had to be reconsidered under Rule 6(b)(i) after hearing the assessee. Case-Laws Central Excise Tue, 20 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107550