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2010 (7) TMI 413 - CESTAT, BANGALOREMRP based valuation - unwrapped razor blades in bulk cleared from the factory – goods not in retail sale packages - assessee paid duty under Section 4 of the Act - Tribunal found that the unwrapped blades in bulk did not satisfy the test – Held that: - no requirement of fixation of retail price as the goods were not offered for retail sale from the factory premises of the appellant - differential duty confirmed against the appellant - assessment of the goods under Section 4 of the Act
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