Cosmetic product valuation: Manufacturer correctly applies MRP-based value u/s 4A of Central Excise Act for salons.

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....Valuation - various cosmetic products - Transaction Value u/s 4 or MRP based value u/s 4A - manufacturer was not in error in discharging the duty liability on the clearance made by them of these products to salons and beauty parlors u/s 4A of the Central Excise Act, 1944 - AT....