Determination of value of excisable goods - clearances to sister ...
Case Laws Central Excise
March 13, 2012
Determination of value of excisable goods - clearances to sister unit for captive consumption as well as to independent buyers - in a case where both the rules are applicable, the application of Rule 4 will lead to a determination of a value which will be more consistent and in accordance with the parent statutory provisions of Section 4 of the Central Excise Act, 1944. - AT
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