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of <h1>Defining 'Normal Transaction Value' and 'Value' Under Central Excise Valuation Rules, 2000 Based on Section 4 of the Act.</h1> In the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, several definitions are provided. 'Act' refers to the Central Excise Act, 1944. 'Normal transaction value' is defined as the transaction value at which the greatest aggregate quantity of goods is sold. 'Value' refers to the value mentioned in Section 4 of the Act. Words and expressions not defined within these rules but defined in the Act will carry the meanings assigned to them in the Act.
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