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    <title>Central Excise – Interconnected Undertakings (ICU) - Whether transaction value to be rejected</title>
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    <description>The tribunal addressed whether sales to a marketing company within a common business group should be rejected as transactions between interconnected undertakings, and concluded that because the goods were sold to the marketing company at the same price as to independent buyers, the price charged could not be rejected for valuation purposes under the Valuation Rules.</description>
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