Case Law Analysis
|Custom, Excise & Service Tax Tribunal
MRP-Based Valuation Under Section 4A CEA | Manufacturer Not Required to Declare Retail Price for Applicability : Customs, Excise & Service Tax Appellate Tribunal
CESTAT Chennai holds that failure to declare MRP on packaging does not disqualify goods from Section 4A valuation; reinforces precedent that abatement applies if goods are notified for MRP assessment.