https://www.taxtmi.com/caselaws?id=240163 The Tribunal ruled in favor of the appellant in a case concerning the assessment of duty on goods transferred internally to a sister unit based on cost of construction. The appellant's practice of using the same assessable value for both independent buyers and internal transfers was deemed justified, as Rule 8 of the Central Excise (Valuation) Rules did not apply. Citing a precedent and emphasizing the importance of correct costing, the Tribunal set aside the demand for duty based on cost construction, allowing the appeals and providing consequential relief to the appellants. en-us Thu, 05 Sep 2013 00:00:00 +0530 Wed, 27 Nov 2013 01:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240163 The Tribunal ruled in favor of the appellant in a case concerning the assessment of duty on goods transferred internally to a sister unit based on cost of construction. The appellant's practice of using the same assessable value for both independent buyers and internal transfers was deemed justified, as Rule 8 of the Central Excise (Valuation) Rules did not apply. Citing a precedent and emphasizing the importance of correct costing, the Tribunal set aside the demand for duty based on cost construction, allowing the appeals and providing consequential relief to the appellants. Case-Laws Central Excise Thu, 05 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240163