Rule 4 Prevails for Valuing Excisable Goods: Aligns with Section 4 of Central Excise Act, 1944 for Accurate Assessment.

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....Determination of value of excisable goods - clearances to sister unit for captive consumption as well as to independent buyers - in a case where both the rules are applicable, the application of Rule 4 will lead to a determination of a value which will be more consistent and in accordance with the parent statutory provisions of Section 4 of the Central Excise Act, 1944. - AT....