2017 (12) TMI 1208

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.... ORDER Per: Ramesh Nair The appellant had cleared their excisable goods namely Heavy Hydro Carbons to their another unit located at Loteparshuram on the basis of transaction value of the clearance of goods made to independent buyers. The department's contention is that since the clearance was made to their own unit, the valuation should be governed by Rule 8 of Central Excise Valuation Rules....

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....e appellant when the transaction value of the same goods charged to independent customer is available. As per the Valuation Rules, under Section 4 the first principle is that if the transaction value is available, the same will prevail; in case transaction value is not available resort to be made under Section 4(1)(b) and Rules made thereunder. In the present case there is no dispute that for the ....