TMI BlogCourt Rules Duty Valuation for Malted Foods Must Use Transaction Value u/s 4, Not MRP-Based Duty.MRP Based duty u/s 4A or transaction value u/s 4 - bulk supply of malted milk food, malted food and malt extract powder etc. - sale of rejected lot to other customer - valuation to be made u/s 4 - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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