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2015 (9) TMI 466 - SC - Central ExciseMRP based valuation u/s 4A - accessories - woofer is not a part of Television set and that they are being cleared and sold separately. This was the case, prior to introduction of assessment under Section 4A(MRP). The MRP based assessment is for television set and not for its accessories. - order of the tribunal [2005 (12) TMI 149 - CESTAT, NEW DELHI] sustained - Decided against the revenue.
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