2002 (11) TMI 167

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....sundaram, Member (J)]. - The above appeal arises out of the order of the Commissioner of Central Excise (Appeals), Mumbai upholding the order of the Dy. Commissioner of Central Excise, Aurangabad who has finalised provisional assessment of tyres, tubes etc. manufactured by the appellants and cleared by them during the period 1-7-2000 to 26-9-2000 to M/s. Goodyear India Ltd. based upon the price at....

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....fect from 1-7-2000 by Sec. 94 of the Finance Act, 2000, read with Central Excise Valuation (Determination of Excisable Goods) Rules, 2000. According to the section as amended Sec. 4(3)(b), persons shall be deemed to be "related" if (i)      they are inter-connected undertakings, (ii)     they are relatives, (iii)    amongst them ....

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.... specified in either of sub-clause (ii) (iii) or (iv) of Sec. 4(3)(b) of the Act and in the present case, the appellants are not related to M/s. Goodyear India Ltd. in the manner specified above. According to the appellants, they are covered by Rule 10(b), where the value shall be determined as if they are not related persons for the purpose of sub-section (1) of Section 4 of the Central Excise Ac....

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.... or consumes such goods in the production or manufacture of articles, the value shall be determined in the manner specified in Rule 8." "Rule 10 :- When the assesee so arranges that the excisable goods are not sold by him except to or through an inter-­connected undertaking, the value of goods shall be determined in the following manner namely :- (a) If the undertakings are so connected ....