Differential Duty Demand: Valuation of Organic Surface Active Products Clarified u/ss 4 & 4A of Central Excise Act.

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....Differential duty demand - valuation under Section 4 or Section 4A - it is only the organic surface active products and preparations for use as soap, which are in the shape of bars, cakes, moulding pieces or shapes, which would get covered under MRP based duty - it does not cover organic surface active products, in liquid form and as such, their assessment to duty under Section 4A - AT....