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    <title>Section 4A Extended to Retail Ball Bearings Without Evidence; Debate on Transaction vs. MRP Valuation Under Excise Laws.</title>
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    <description>Method of Valuation - Transaction value or MRP based valuation - The department has stretched the provisions of law unnecessarily to include small quantities of ball bearings cleared on retail sale under the provisions of section 4A without substantiating such claim with some concrete evidences</description>
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