Excise Duty on Goods to Sister Concern: Calculated at 110% of Value per Central Excise Valuation Rules, CAS-4.

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....Valuation - goods cleared to sister concern - Rule 8 of Central Excise Valuation Rules specifically prescribes that the valuation for purpose of charging of excise duty is required to be made on the basis of 110% of the value of the goods ascertained as per the CAS-4. - AT....