Valuation of Lead Acid Batteries Must Follow Section 4A: Same Method for Customers and Dealers Alike.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Method of Valuation - Lead Acid Battery - MRP based value or transaction value - there is no difference in the nature of the clearance made to individual customer wherein the valuation was admittedly done by the appellant under Section 4 A and the nature of clearance made to the dealers. Therefore, the clearance made to dealers is also to be valued under Section 4 A of Central Excise Act, 1944. - AT....