https://www.taxtmi.com/forum/issue?id=110192 Inter-unit transfers of excisable goods require duty payment based on how the goods are valued and whether they are finished. Finished goods bearing MRP at the branch are taxable on value determined under Section 4A (MRP-based valuation) prevailing at the main unit on clearance. Goods sent for further processing and packing at the main unit must be cleared under Rule 8 on a cost-based valuation supported by a Cost Accountant certificate. No general exemption exists for inter-unit clearances except by government notification or where export bonds/letters of undertaking apply. en-us Fri, 15 Apr 2016 18:30:18 +0530 Thu, 23 Jan 2025 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110192 Inter-unit transfers of excisable goods require duty payment based on how the goods are valued and whether they are finished. Finished goods bearing MRP at the branch are taxable on value determined under Section 4A (MRP-based valuation) prevailing at the main unit on clearance. Goods sent for further processing and packing at the main unit must be cleared under Rule 8 on a cost-based valuation supported by a Cost Accountant certificate. No general exemption exists for inter-unit clearances except by government notification or where export bonds/letters of undertaking apply. Discussion-Forum Central Excise Fri, 15 Apr 2016 18:30:18 +0530 https://www.taxtmi.com/forum/issue?id=110192