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Valuation - where on account of delay in delivery of manufactured goods is liable to pay a lesser amount that the generically agreed price as a result of a clause (in the agreement) stipulating variation in the price on account the liablility to liquidated damages irrespective of whether the clause is titled penalty or liquidated damages the resultant price would be the transaction value - Tri

Central Excise - Valuation - where on account of delay in delivery of manufactured goods is liable to pay a lesser amount that the generically agreed price as a result of a clause (in the agreement), .....

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