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2008 (4) TMI 635 - AT - Central Excise

  1. 2018 (7) TMI 977 - AT
The Appellate Tribunal CESTAT, Ahmedabad rejected the Revenue's appeal against the Commissioner (Appeals) order. The appellate authority agreed that free samples of sugar-free products are not subject to duty as they are not sold and do not require an MRP. The assessment under Section 4 was deemed correct.

 

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