Industrial-Use Paints Valuation Governed by Rule 34, Prioritizing Section 4 Over Section 4A of Central Excise Act.

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....Valuation - paints - specifically packed for exclusive use of any industry - Rule 34 ibid being a special provision, will then override the other general provisions of the said Rules - the valuation of the impugned goods would then not be u/s 4A of the Central Excise Act but u/s 4 only. - AT....