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    <title>2018 (5) TMI 391 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the respondent&#039;s valuation based on transaction value over cost-based valuation under Rule 8 for excise duty, clarifying that when goods are cleared for both sale and job-work, the sale price of identical goods should prevail. The decision emphasized consistency with statutory provisions and judicial precedents, establishing a clear approach to valuation methodology for excisable goods.</description>
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