Combined MRP of Combo Pack cannot be Basis for determining Assessable Value u/s 4A of Central Excise Rules: CESTAT [Read Order]
The Court viewed that sub-section (2) of Section 4 of excise Rules along with the Explanation thereto that the MRP mentioned is to be the sole consideration in arriving at the transaction value at whichs the excise duty is payable
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) combined MRP of combo pack cannot be the basis for determining assessable value under Section 4A of Central Excise Rules, 1944. The Court viewed that sub-section (2) of Section 4 along with the Explanation thereto that the MRP mentioned is…
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