Court Rejects Undervaluation Claim for Ceramic Tiles Due to MRP Changes Post-Removal Under Central Excise Act Section 4A.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles - Demand set aside - AT....
TaxTMI