Method of Valuation - transaction value u/s 4 or MRP based value u/s 4A - fuse base /fuse links - As the...

Method of Valuation - transaction value u/s 4 or MRP based value u/s 4A - fuse base /fuse links - As the goods cleared by the appellant to the wholesaler are in bulk, therefore we hold that the appellants are clearing the goods in wholesale packages - Section 4A of CEA is not applicable - AT .....

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