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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Valuation of excisable goods determines whether specific, tariff, transaction, or MRP methods govern excise duty computation.</h1> Valuation of excisable goods establishes the taxable base for excise duty by either specific (quantity-based) measures or value-based methods: tariff value fixed by notification, transaction (assessable) value where statutory conditions are met, and retail sale price (MRP) valuation after allowable deductions. Packaging tolerances are recognised through maximum permissible error. A notified Compound Levy Scheme permits payment on specified factors at fixed rates for designated goods and may exclude such goods from SSI exemption.

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