Central Excise - Valuation - Shift from wholesale price to retail price as the basis of assessment

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....wholesale price to retail price as the basis of assessment F. No. 6/1/88-CX.1 Dated 5-1-1988 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, N....

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....n for assessment of excise duty for such commodities which show a difference of more than 100% between the retail price and the wholesale price. 3. The matter is being examined in the Board. You are ....