Appellant's Use of Transaction Value for Wholesale Packages Complies with Section 4 of Central Excise Act 1944.
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....MRP based Valuation u/s 4A or transaction value u/s 4 - appellant has correctly valued their goods sold to the wholesaler in wholesale packages and valued as per section 4 of the Central Excise Act 1944 i.e. transaction value - AT....


TaxTMI
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