Correct Transaction Value for PVC Pipes Determined u/s 4(1)(a) of Central Excise Act, 1944; Jharkhand MID Price Valid.

Valuation - PVC pipes - determination of correct transaction value as per Section 4(1)(a) of the Central Excise Act, 1944 - price at which the goods were agreed to be supplied by the respondent to MID, Jharkhand State Govt. be the correct transaction value and duty is required to be paid on same - transaction between the respondent and the dealers cannot be considered as true transaction value .....

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