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2012 (5) TMI 246 - CESTAT, NEW DELHIMRP based valuation - declaration of different retail sale prices for different areas - Held that:- contention of the Department will have to be rejected as the appellant declares only one retail sale price on the packages sold in one region or State and therefore that alone will be the retail sale price for purpose of Section 4A in regard to such goods sold in such region. The question of applying retail sale price that is declared in some other area or region will not arise - Decided in favor of assessee.
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