Section 10(a) in Central Excise Valuation (determination of price of excisable goods) Rules, 2000
(a)If the undertakings are so connected that they are also related in terms of sub-clause (ii) or (iii) or (iv) of clause (b) of sub-section (3) of section 4 of the Act or the buyer is a holding company or subsidiary company of the assessee, then the value shall be determined in the manner prescribed in 9.
