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2004 (8) TMI 452 - CESTAT, NEW DELHIExtract: .......t which suggests that the assessable value is to be calculated on the basis of MRP affixed on the goods. There is no dispute that duty liability has been correctly discharged on application of Section 4 of the Act. We, therefore, see no reason to interfere with the impugned order and accordingly uphold the same and reject the appeal of the Revenue.
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