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Imported Induction Cookers in SKD Condition Exempt from MRP-Based CVD Valuation u/s 4A of Excise Act.

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....Valuation - Levy of CVD on MRP based value - import of induction cookers in SKD - goods are subject to quality testing - Goods that are not subject to the prescription of declaring the 'maximum retail price' under Legal Metrology Act, 2009 do not come within the ambit of section 4A of Central Excise Act, 1944. - AT....

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