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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Method of Valuation - Transaction value or MRP value - sale of ...

Central Excise

November 9, 2018

Method of Valuation - Transaction value or MRP value - sale of mineral water to PVRs (Cinema halls) who are institutional consumers - there is no question of the applicability of Section 4 - appellant has discharged duty u/s 4A (MRP based) rightly.

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