Rule 9 valuation rules 2000

Save Share

This query is : Resolved

Aditya (Querist)

31 August 2016 How assessable value is determined when sale is made to related person then further sale is made to related person and afterwards its sold to unrelated person. Where 110 of COP is not applicable. If possible explan with an example.

Arun Kumar Singh

Arun Kumar Singh (Expert)

31 August 2016 When the assessee so arranges that the excisable goods are not sold by an assessee except to or through a person who is related in the manner specified in either of sub-clauses (ii), (iii) or (iv) of clause (b) of sub-section (3) of section 4 of the Act, the value of the goods shall be the normal transaction value at which these are sold by the related person at the time of removal, to buyers (not being related person); or where such goods are not sold to such buyers, to buyers (being related person), who sells such goods in retail :
Provided that in a case where the related person does not sell the goods but uses or consumes such goods in the production or manufacture of articles, the value shall be determined in the manner specified in rule 8.

Aditya

Aditya (Querist)

31 August 2016 Thanks sir but if a b c are related person and d is unrelated and product flows through this chain a to b to c to d then which transaction value will be the AV after considering rules i think that