https://www.taxtmi.com/circulars?id=52562 Amendment clarifies that each removal of excisable goods must be assessed independently under section 4(1)(a) or the specific valuation rule applicable to that removal; rules 8, 9 and 10 now expressly apply whether the whole or part of clearances fall within their circumstances. The rules are not to be applied sequentially; each clearance is valued according to its factual contingency. The circular gives examples (independent buyers, captive consumption, related-party transfers) and notes deletions of prior clarifications, effective 1 December 2013. en-us Mon, 25 Nov 2013 00:00:00 +0530 Tue, 26 Nov 2013 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52562 Amendment clarifies that each removal of excisable goods must be assessed independently under section 4(1)(a) or the specific valuation rule applicable to that removal; rules 8, 9 and 10 now expressly apply whether the whole or part of clearances fall within their circumstances. The rules are not to be applied sequentially; each clearance is valued according to its factual contingency. The circular gives examples (independent buyers, captive consumption, related-party transfers) and notes deletions of prior clarifications, effective 1 December 2013. Circulars Central Excise Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52562