Cars Valuation for Self-Use: Rule 8 Not Applicable, Use Rule 11 with Rule 4 for Accurate Cost Assessment.

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....Valuation - determination of cost of production of goods manufactured by another unit - cars manufactured by assesse for their own use - Rule 8 is not directly applicable and it would be more appropriate to determine the value under Rule 11 read with Rule 4 and the assessee has paid the duty correctly. - AT....