Central Excise Act, 1944: Ensuring Duties Are Not Levied on Other Duties, Clarifying 'Normal Price' in Tax Assessments.

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....Valuation - benefit of cum-duty - The abatement of duties and tax to qualify the ‘normal price’ in the Central Excise Act, 1944, as well as in the rules framed for valuation, was intended to ensure that duties of central excise are not levied on other duties. It is not intended to provide for deeming the inclusion of duties in the sale price.....