GEL's Pricing to GISCO Matches Independent Buyer Rates; Rule 8 & 9 Valuation Methods Not Applicable.

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....Valuation - related party transaction - GEL has been clearing the goods to the related buyers, GISCO at price comparable to the clearance to independent customers - there is no justification for adopting the value in terms of Rule 8 & 9 of the Central Excise Valuation Rules, 2000.....