https://www.taxtmi.com/news?id=83 Where MRP based valuation under Section 4A applies, commercial concepts of quantity discount under Section 4 are not applicable; removal of goods attracts excise irrespective of sale, and if free units carry MRP and form part of the removed quantity, the assessable value and duty are to be determined on the entire quantity using the Section 4A valuation method after the statutory abatement. en-us Sun, 19 Aug 2007 19:50:00 +0530 Wed, 25 Jun 2008 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=83 Where MRP based valuation under Section 4A applies, commercial concepts of quantity discount under Section 4 are not applicable; removal of goods attracts excise irrespective of sale, and if free units carry MRP and form part of the removed quantity, the assessable value and duty are to be determined on the entire quantity using the Section 4A valuation method after the statutory abatement. News - Sun, 19 Aug 2007 19:50:00 +0530 https://www.taxtmi.com/news?id=83