https://www.taxtmi.com/highlights?id=39403 Valuation - Denial of SSI exemption - Clubbing of clearance - It is not only that the manufacturing units and trading units are liable to be held as related persons as per Section 4 (3) (b) (iv), they are in effect one single large unit - the duty is required to be determined on the basis of the price on which the trading units have ultimately sold the goods to independent buyers. - AT en-us Tue, 15 May 2018 08:08:41 +0530 Tue, 15 May 2018 08:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39403 Valuation - Denial of SSI exemption - Clubbing of clearance - It is not only that the manufacturing units and trading units are liable to be held as related persons as per Section 4 (3) (b) (iv), they are in effect one single large unit - the duty is required to be determined on the basis of the price on which the trading units have ultimately sold the goods to independent buyers. - AT Highlights Central Excise Tue, 15 May 2018 08:08:41 +0530 https://www.taxtmi.com/highlights?id=39403