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2008 (2) TMI 184 - CESTAT, KOLKATARespondents are collecting some deposits from their customers towards glass bottles in which Aerated water is supplied - no evidence adduced by Dept. that the respondents are collecting any amount over & above on the sale price of the soft drinks from their customers - actual price cannot be a basis of valuation u/s 4A - respondents are only collecting a deposit to safeguard against breakage & non return of the containers, impugned order holding assessment on the basis of M.R.P. is correct
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