Valuation - scrap - with effect from 1st July 2000, with the ...
Central Excise Act Update: Scrap Duty Now Based on Actual Transaction Value Per Section 4, Effective July 1, 2000.
December 28, 2018
Case Laws Central Excise AT
Valuation - scrap - with effect from 1st July 2000, with the introduction of transaction value concept in Section 4 of the Central Excise Act, 1944, duty has to be determined on the basis of actual transaction value and not on the basis of any “contemporaneous value”
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