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    <title>2018 (5) TMI 819 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT New Delhi upheld the valuation of goods sold to sister concerns at 110% of the cost of production, as per Rule 8 of the Central Excise Valuation Rules, 2000. The appellant&#039;s challenge against the valuation based on transactions with independent buyers was dismissed, with the Tribunal emphasizing the consistent application of the rule in similar cases and distinguishing it from previous judgments, following the precedent set by the Supreme Court ruling in CCE, Mumbai vs. Fiat India Pvt. Ltd.</description>
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