Sale below cost to penetrate into market - Valuation mechanism as per Fiat's case (SC) clarified

GST : Section 4 of The Central Excise Act, 1944 - Valuation Under Central Excise - Transaction Value - General - In Case of Sale of Goods Below Cost, Transaction Value Cannot be Rejected Except Where Circumstances are Same as That in Fiat India's Case (SC); Value Will be Manufacturing Cost Plus Manufacturing Profit and Cost to be Determined as Per CAS-4