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Central Excise - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Interpretation of statute - Section 4A of the Act - Valuation - ...


Section 4A: No MRP Deduction for Goods in Quantity Discounts; Valuation Based on Retail Sale Price for Excise.

June 3, 2017

Case Laws     Central Excise     AT

Interpretation of statute - Section 4A of the Act - Valuation - RSP valuation - quantity discount - There is no scope for deducting the value of M.R.P goods which are supplied along with identical goods in the same packing as quantity discount - AT

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