(i) provide for determining under Section 4 the nearest ascertainable equivalent of the normal price; — THE CENTRAL EXCISE ACT, 1944

[(i) provide for determining under Section 4 the nearest ascertainable equivalent of the normal price;

1 [(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;]

Section 1