https://www.taxtmi.com/highlights?id=74336 Method of Valuation - section 4 (on the transaction value) or under section 4A (on the RSP minus abatement)? - bulbs sold by the appellant to EESL - How can a retail price be printed on the goods whose retail sale is banned?. It is therefore found that LED bulbs sold by the appellant to EESL were not covered by Metrology Rules and hence section 4A of the Act will not apply and self assessment has been correctly done by the appellant on the basis of transaction value as per section 4. - AT en-us Wed, 24 Jan 2024 07:55:49 +0530 Wed, 24 Jan 2024 07:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74336 Method of Valuation - section 4 (on the transaction value) or under section 4A (on the RSP minus abatement)? - bulbs sold by the appellant to EESL - How can a retail price be printed on the goods whose retail sale is banned?. It is therefore found that LED bulbs sold by the appellant to EESL were not covered by Metrology Rules and hence section 4A of the Act will not apply and self assessment has been correctly done by the appellant on the basis of transaction value as per section 4. - AT Highlights Central Excise Wed, 24 Jan 2024 07:55:49 +0530 https://www.taxtmi.com/highlights?id=74336