Clarification on Excise Duty Valuation: Small Chocolates in Jars Not Subject to MRP-Based Duty u/s 4A.

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....Method of valuation - Transaction value u/s 4 or MRP based value u/s 4A - manufacture and clearance of chocolates individually weighing 3.9 gms and 14 gms. - putting the individually small pieces into big jar would not make them liable to duty subject to MRP based duty. - AT....