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2009 (5) TMI 766 - CESTAT, BANGALOREValuation - MRP based valuation - Section 4A of the Central Excise Act, 1944 - Held that: - Where there is no requirement for declaring retail sale price, the provisions of Section 4 A will not get attracted - the respondent is not declaring the retail sale price on packages cleared to Indian Army/ITBP and is clearly indicating that the goods are for specific use of defence services only - appeal dismissed - decided against Revenue.
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