https://www.taxtmi.com/notifications?id=116916 The amendment provides that where goods are sold at a price less than manufacturing cost and profit and no additional consideration flows from the buyer to the assessee, the value of such goods shall be deemed to be the transaction value; this proviso is inserted in the valuation rule to treat certain below cost sales as transaction value for central excise. en-us Fri, 11 Jul 2014 00:00:00 +0530 Tue, 15 Jul 2014 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=116916 The amendment provides that where goods are sold at a price less than manufacturing cost and profit and no additional consideration flows from the buyer to the assessee, the value of such goods shall be deemed to be the transaction value; this proviso is inserted in the valuation rule to treat certain below cost sales as transaction value for central excise. Notifications Central Excise Fri, 11 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/notifications?id=116916