Valuation of Goods u/s 4 i.e Transaction Value or u/s 4A i.e MRP ...
Central Excise
April 1, 2016
Valuation of Goods u/s 4 i.e Transaction Value or u/s 4A i.e MRP based value - as the goods are sold to the industrial consumers who in turn supplied these goods as free gifts and these are not ultimately sold in retail sale either by the consumer or by the person who purchases it or by the ultimate buyer. - To be assessed u/s 4 and not u/s 4A - AT
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