Method of Valuation - Transaction Value u/s 4 or MRP based u/s 4A of CEA - Since the goods manufactured...

Method of Valuation - Transaction Value u/s 4 or MRP based u/s 4A of CEA - Since the goods manufactured by the appellant are meant for use by other manufacturers also, such manufactured goods cannot be subjected to levy of central excise duty under Section 4A of the Central Excise Act, 1944. - AT .....

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