2011 (1) TMI 49

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....V.V.Hariharan, JCDR Per Jyoti Balasundaram The issue in dispute in the above appeals (details of which are set out in the annexure to this order) is as to whether the value adopted by M/s.Sundaram Fasteners Ltd., (hereinafter referred to as SFL), who are manufacturers of nuts, bolts and screws falling under Chapter Heading 73.18 of the Schedule to the Central Excise Tariff Act, 1985 for clea....

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....ibes that when an assessee so arranges that the excisable goods are not sold by assessees except to or through a person who is related in the manner specified .. value of the goods shall be the normal transaction value at which these are sold by the related person at the time of removal, to buyers (not being related person); or .. , are not attracted, in the light of the apex court s decision in C....