| http://www.w3.org/ns/prov#value | - VALUATION RULES: VALUATION RULESValuation rules to determine assessable value: Valuation rules to determine assessable value Sec.4(1)(b) of the Central Excise Act states that if ???Assessable Value??? can???t be determined u/s 4(1)(a),it shall be determined in such manner as may be prescribed by rules.
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