Toothpaste Valuation: 'Calcium Prudent' to CSD Assessed by Transaction Value u/s 4, Not MRP u/s 4A.

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....Method of Valuation - transaction value u/s 4 or MRP based value u/s 4A - toothpastes in tubes branded as ‘Calcium Prudent’ - destined for distribution by the Canteen Stores Department (CSD) - Held as supply to institutional consumer not liable to value u/s 4A of central excise act, 1944 - AT....