Could any one tell me in which provision of the Excise Act the excise duty on cement is calculated on the MRP instead of the basic price?
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CENVAT on cement
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Dear sivasubramania
Under section 4A of the Central Excise Act 1944, Excise Duty will be calculated with reference to Retail Selling Price.
The file attached may be also useful to you. Read chapter 25 of the attachment.
Under section 4A of the Central Excise Act 1944, Excise Duty will be calculated with reference to Retail Selling Price
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