TMI BlogValuation - scrap - with effect from 1st July 2000, with the introduction of transaction value concept...Valuation - scrap - with effect from 1st July 2000, with the introduction of transaction value concept in Section 4 of the Central Excise Act, 1944, duty has to be determined on the basis of actual transaction value and not on the basis of any “contemporaneous value” ..... X X X X Extracts X X X X X X X X Extracts X X X X
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