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2018 (11) TMI 564 - AT - Central ExciseMethod of valuation - supply of goods to the J & K Police authorities - Section 4A of the Central Excise Act, 1944 - Held that:- The assessee-Respondents have supplied the shoes to J & K Police authorities in terms of bulk order. As the institutional supplies are not covered by MRP valuation under Section 4A, valuation cannot be done u/s 4A - appeal dismissed - decided against Revenue.
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