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2013 (10) TMI 231 - AT - Central ExciseValuation of Goods – Transaction value u/s 4 or MRP based valuation u/s 4A - Bulk pack of the Tooth Brushes – Waiver of Pre-deposit - Held that:- Prima facie, bulk pack of the Tooth Brushes which are cleared by the appellant cannot be considered as for retail sale, as the Hindustan Unilever is an industrial consumer who supplies these Tooth Brushes as free supplies to the purchasers of Tooth Pastes – Relying upon Jayanti Food Processing (P) Ltd Versus Commissioner of Central Excise, Rajasthan [2007 (8) TMI 3 - Supreme Court] the issue to be decided in favour of Assessee - stay granted.
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