Central Excise Valuation (Determination Of Price Of Excisable Goods) Rules, 2000
Chapter 1
Preliminary
2. Definitions
In these rules, unless the context otherwise requires,-
(a) "Act" means the Central Excise Act, 1944 (1 of 1944);
(b) "normal transaction" means the transaction value at which the greatest aggregate quantity of goods are sold;
(c) "value" means the value referred to in Section 4 of the Act;
(d) words and expressions used in these rules and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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