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    <title>2018 (7) TMI 159 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order and directed the Adjudicating Authority to consider the mutually agreed price for valuation of goods sold to related persons, emphasizing that Rule 10 of the Central Excise Valuation Rules, 2000, does not apply when goods are sold partly to related persons and partly to independent buyers. The Tribunal clarified that duty should be paid based on the mutually agreed price, especially when it is comparable to the selling price to independent buyers.</description>
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      <description>The Tribunal set aside the impugned order and directed the Adjudicating Authority to consider the mutually agreed price for valuation of goods sold to related persons, emphasizing that Rule 10 of the Central Excise Valuation Rules, 2000, does not apply when goods are sold partly to related persons and partly to independent buyers. The Tribunal clarified that duty should be paid based on the mutually agreed price, especially when it is comparable to the selling price to independent buyers.</description>
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