rates, set forth in the First Schedule."
11. Section 4 provides for determination of value for the purposes of duty. Under that section where ... that under Section 3 the duties of excise at the rates set forth in the First Schedule were to be levied and collected in such
land into, any part of India as, and at the rates, set forth in the First Schedule.
(1A) The provisions of Sub-section (1) shall ... Official Gazette, fix, for the purpose of levying the said duties, tariff value of any article enumerated, either specially or under general headings
base period clearance. Section 4 of the Act refers to the value of goods at the time of clearance and not at the time ... which are produced or manufactured in India..... and at the rates set forth in the First Schedule." When we turn to the First Schedule
land into, any part of India as, and at the rates, set forth in the First Schedule. Under Sub-section (2) of Section ... excise is chargeable on any excisable goods with reference to the value of such goods. Such value has to be fixed in accordance with
Ruby Rubber Works Limited vs Asstt. Collector Of Central Excise, ... on 22 November, 1978
Equivalent
