Third Innings: Section 4A v/s Section 4

Pradeep Jain , Last updated: 12 January 2011  
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.style1 { text-align: left; } Section 4A of Central Excise Act, 1944 empowers Central Government to specify goods on which duty will be payable based on retail sale price. The basic requirements for levy under MRP based Valuation is that the goods should be covered under provision

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Pradeep Jain
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