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[Cites 0, Cited by 8] [Entire Act]

Union of India - Section

Section 397 in The Central Excise Act, 1944

397.

[(i) provide for determining under Section 4 the nearest ascertainable equivalent of the normal price;
(ia)having regard to the normal practice of the wholesale trade, define or specify the kinds of trade discount to be excluded from the value under Section 4 including the circumstances in which and the conditions subject to which such discount is to be so excluded;]