https://www.taxtmi.com/forum/issue?id=108529 Departmental scrutiny seeks details of clearances treated on transaction value where consumer certification is absent, and may demand differential duty computed on MRP valuation. Purchase orders and packaging marked for a specified purpose are primary evidence supporting transaction-value treatment. An earlier audit does not bar further inquiries if returns do not segregate MRP-based and transaction-value sales, increasing the risk of demands for differential duty for scrutinised periods. en-us Sun, 03 May 2015 22:45:56 +0530 Thu, 23 Jan 2025 15:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108529 Departmental scrutiny seeks details of clearances treated on transaction value where consumer certification is absent, and may demand differential duty computed on MRP valuation. Purchase orders and packaging marked for a specified purpose are primary evidence supporting transaction-value treatment. An earlier audit does not bar further inquiries if returns do not segregate MRP-based and transaction-value sales, increasing the risk of demands for differential duty for scrutinised periods. Discussion-Forum Central Excise Sun, 03 May 2015 22:45:56 +0530 https://www.taxtmi.com/forum/issue?id=108529