Valuation rules should not be invoked, if the transaction is done on arm’s length price even in case of related parties – SC: In the case of Commissioner of Central Excise V/s. M/S. Detergents India Ltd. & Anr., the Supreme Court has held that in case of related party transactions, proviso (iii) of Section  4(1)(a) will not be applicable when there is no “arrangement” between the related parties to depress a price which is  otherwise at an arm’s length.