https://www.taxtmi.com/forum/issue?id=107412 Rule 9 of Central Excise Valuation applies where sales are exclusively to a related party; if sales are both to related and unrelated buyers, the transaction value may be accepted, but if a substantial portion of sales is to related buyers, valuation may be based on the price at which the associated unit sells in the market, giving rise to duty on the difference. en-us Mon, 29 Sep 2014 11:01:23 +0530 Thu, 23 Jan 2025 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107412 Rule 9 of Central Excise Valuation applies where sales are exclusively to a related party; if sales are both to related and unrelated buyers, the transaction value may be accepted, but if a substantial portion of sales is to related buyers, valuation may be based on the price at which the associated unit sells in the market, giving rise to duty on the difference. Discussion-Forum Central Excise Mon, 29 Sep 2014 11:01:23 +0530 https://www.taxtmi.com/forum/issue?id=107412