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TMI Blog2018 (5) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... er: Ramesh Nair The facts of the case are that the respondents are engaged in the manufacture of intermediate product namely, 'Cholorophriphos 20% EC Choloroguard' and 'Hamla' in bulk for repacking to their toll packers. The respondents are adopting comparable sale price of the goods sold to other customers on principal to principal basis for arriving at the value of these goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iterating the grounds of appeal submits that as regard to the clearance which does not involve the sale, the only provision for valuation is under Rule 8. Therefore, no any other provisions or no any other value can be adopted for the removal of goods, which does not involve sale. He further submits that there is no exception provided in the law in such nature of transaction, therefore, the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification Noe 14/2013-CE (NT) dated 22.11.2013 by which Rule 8 was amended and Board Circular No. 975/9/2013-CX dated 25.11.2013. 4. We have carefully considered the submissions made by both sides. The fact of the case is not in dispute that the respondents have cleared the same goods partly to various customers on sale basis and partly on their own unit for repacking. In case of independent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of Central Excise Valuation Rules, 2000 in any case to be preferred over provisions of Rule 8 ibid, not only for the reason that they occurred first in sequential of Valuation Rules but also for the reason that in a case where both rules are applicable, application of rule 4 ibid will lead to determination of value, which will be more consistent and in accordance with parent statutory provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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