Industrial-Use Paints Valuation Governed by Rule 34, Prioritizing Section 4 Over Section 4A of Central Excise Act.

Industrial-Use Paints Valuation Governed by Rule 34, Prioritizing Section 4 Over Section 4A of Central Excise Act. https://www.taxtmi.com/highlights?id=33737 Valuation - paints - specifically packed for exclusive use of any industry - Rule 34 ibid being a special provision, will then override the other general provisions of the said Rules - the valuation of the impugned goods would then not be u/s 4A of the Central Excise Act but u/s 4 only. - AT en-us Tue, 14 Mar 2017 16:14:38 +0530 Tue, 14 Mar 2017 16:14:38 +0530 TaxTMI RSS Generator Industrial-Use Paints Valuation Governed by Rule 34, Prioritizing Section 4 Over Section 4A of Central Excise Act. https://www.taxtmi.com/highlights?id=33737 Valuation - paints - specifically packed for exclusive use of any industry - Rule 34 ibid being a special provision, will then override the other general provisions of the said Rules - the valuation of the impugned goods would then not be u/s 4A of the Central Excise Act but u/s 4 only. - AT Highlights Central Excise Tue, 14 Mar 2017 16:14:38 +0530 https://www.taxtmi.com/highlights?id=33737