https://www.taxtmi.com/caselaws?id=440742 Customised motor vehicle parts sold to industrial, domestic and export buyers were valued under Section 4(1) of the Central Excise Act on the basis accepted by the authorities, including the differential or discounted price charged to a related party. The assessee's reliance on export sale price and Rules 9 and 11 of the Central Excise Valuation Rules did not displace that valuation basis. Concurrent factual and legal findings supported the Revenue's approach, and no interference was warranted. The valuation determination was upheld and the challenge failed. en-us Wed, 01 Mar 2023 00:00:00 +0530 Fri, 02 Feb 2024 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440742 Customised motor vehicle parts sold to industrial, domestic and export buyers were valued under Section 4(1) of the Central Excise Act on the basis accepted by the authorities, including the differential or discounted price charged to a related party. The assessee's reliance on export sale price and Rules 9 and 11 of the Central Excise Valuation Rules did not displace that valuation basis. Concurrent factual and legal findings supported the Revenue's approach, and no interference was warranted. The valuation determination was upheld and the challenge failed. Case-Laws Central Excise Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440742