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    <title>Rule 9 Not Applicable: Goods Distributed to Both Independent Buyers and Related Parties in Valuation Case.</title>
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    <description>Valuation - related party transactions - Rule 9 is applicable when all the productions made by the appellant is cleared to their sister unit or related person which is not the case here as appellants are clearing the goods to independent buyers as well as related person. - AT</description>
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