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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Valuation - related party transaction or not - Mutuality of ...

Central Excise

December 27, 2019

Valuation - related party transaction or not - Mutuality of interest - the price at which the Appellant sold the manufactured goods to the subdistributor be considered as a transaction value as per Sec.4(1)(b) of CEA,1944 read with Rule 9 of The Central Excise Valuation Rules,2000.

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