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Central Excise - Highlights / Catch Notes

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Method of Valuation - Lead Acid Battery - MRP based value or ...

Central Excise

June 30, 2023

Method of Valuation - Lead Acid Battery - MRP based value or transaction value - there is no difference in the nature of the clearance made to individual customer wherein the valuation was admittedly done by the appellant under Section 4 A and the nature of clearance made to the dealers. Therefore, the clearance made to dealers is also to be valued under Section 4 A of Central Excise Act, 1944. - AT

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