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    <title>Sale through related person except Interconnected undertakings</title>
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    <description>Where an assessee sells whole or part of excisable goods to or through a person related as specified, the value shall be the normal transaction value at which that related person sells the goods to buyers who are not related, or if such sales do not occur, to buyers (being related) who sell in retail; if the related person uses or consumes the goods in production, valuation is to be determined under Rule 8.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <title>Sale through related person except Interconnected undertakings</title>
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      <description>Where an assessee sells whole or part of excisable goods to or through a person related as specified, the value shall be the normal transaction value at which that related person sells the goods to buyers who are not related, or if such sales do not occur, to buyers (being related) who sell in retail; if the related person uses or consumes the goods in production, valuation is to be determined under Rule 8.</description>
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      <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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