MRP Based valuation - Valuation where MRP was not declared - ...
2008 MRP Valuation Rules Apply Retrospectively to Correct Undeclared or Tampered Retail Sale Prices in Central Excise.
March 15, 2014
Case Laws Central Excise AT
MRP Based valuation - Valuation where MRP was not declared - Rules 2008 is a curative provision to deal with a situation where the RSP is not declared or tampered with. Therefore, it is retrospective in nature. - AT
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