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2012 (12) TMI 27 - CESTAT, NEW DELHIWaiver of Pre deposit of Duty u/s 35F – Transaction value versus MRP based value - Assessee manufacture insecticides on job works basis – Held that:- . Rule 2A(a) provides exemption from printing MRP on the packages more than 25 kgs. Admittedly, in this case, the packages cleared by the appellant were of 25 kgs. and not more than 25 kgs., as such, Rule 2A does not help the appellant. Regarding industrial use - held that:- Purchasing concern was admittedly involved in trading and did not put the goods to industrial use. - prima facie against the assessee - Therefore 50% of duty demand is waived.
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