Debate on Valuation Rules: Should Rule 4 or Rule 8 Apply to Goods Cleared to Sister Units?

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - clearance to sister unit - applicability of Rule 4 of the Valuation Rules or Rule 8 - the Ld. Commissioner, in his impugned order in para 3.8, while justifying the valuation adopted by him has clearly noted that both the goods which were cleared by the appellant to their sister unit as well as those cleared to independent buyers are the same - AT....