Valuation of Superfine Spray Plaster: Retail Price vs. Transaction Value under Central Excise Act Sections 4A and 4.

Valuation - Retail Sale Price u/s 4A or transaction value u/s 4 - supply of Superfine Spray Plaster in bulk from NCC-Maytas for their consumption in construction - construction activity is being treated as service Industry - provision of MRP based valuation not applicable - AT .....

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