https://www.taxtmi.com/caselaws?id=334755 Where goods are cleared partly to independent buyers and partly to a sister unit, assessable value should be aligned with the actual sale-price principle under Section 4(1) of the Central Excise Act, 1944. In such circumstances, Rule 8 of the Central Excise Valuation Rules is not appropriate if it produces a notional value that departs from the commercial sale value. The valuation adopted by reference to the price charged to independent buyers was treated as consistent with the parent statute, and the differential duty demand founded on Rule 8 was found unwarranted. en-us Tue, 04 Oct 2016 00:00:00 +0530 Sat, 19 Nov 2016 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334755 Where goods are cleared partly to independent buyers and partly to a sister unit, assessable value should be aligned with the actual sale-price principle under Section 4(1) of the Central Excise Act, 1944. In such circumstances, Rule 8 of the Central Excise Valuation Rules is not appropriate if it produces a notional value that departs from the commercial sale value. The valuation adopted by reference to the price charged to independent buyers was treated as consistent with the parent statute, and the differential duty demand founded on Rule 8 was found unwarranted. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334755