Rule 8 Provisions Not Applicable: Transaction Value Available, Not All Excisable Goods Consumed Internally During Relevant Period.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - captive consumption - Since the transaction value of the excisable goods is available and not all the excisable goods are captively consumed, the provisions of Rule 8 as prevailing during the relevant time will not apply to the assesses. - AT....