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Central Excise - Highlights / Catch Notes

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Valuation - MRP based value u/s 4A or transaction value u/s 4 - ...

Central Excise

February 6, 2020

Valuation - MRP based value u/s 4A or transaction value u/s 4 - The goods in the form of liquid packed in sachets though may be sold in numbers, it cannot be said that they are not being sold by weight or volume as each sachet contains pre-determined quantity of the liquid by weight as well as by volume. - Valuation u/s 4 upheld.

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