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Central Excise - Highlights / Catch Notes

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Method of Valuation - Transaction value or MRP based valuation - ...

Central Excise

October 9, 2018

Method of Valuation - Transaction value or MRP based valuation - The department has stretched the provisions of law unnecessarily to include small quantities of ball bearings cleared on retail sale under the provisions of section 4A without substantiating such claim with some concrete evidences

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