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    <title>Rule 8 of 2000</title>
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    <description>Rule 8 prescribes that where excisable goods are not sold but used in production, value is fixed at one hundred and ten per cent of cost of production. The query describes sales to a sister concern at full cost with auditors applying Rule 8 to add ten percent, and asks whether a thirty-five percent MRP abatement can be claimed instead; only a request for clarification was recorded as reply.</description>
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