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Court Examines Valuation of Retail Chemical Packages: MRP vs. Transaction Value Under Central Excise Act Section 4A/4.

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....Valuation - MRP Based duty u/s 4A or transaction value u/s 4– Goods sold as retail packages – solvents, industrial adhesives, sealants and other chemicals - there was a clear mis-declaration on the part of the appellant - AT....

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Court Examines Valuation of Retail Chemical Packages: MRP vs. Transaction Value Under Central Excise Act Section 4A/4.