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2008 (7) TMI 97 - AT - Central ExciseColour television (CTV) supplied only to hotel industry and not to the open market for retail – appellants were clearing the same on payment of duty, in terms of the Section 4A based upon MRP fixed on the CTVs – since packaging is not indicating exclusive use in hotels, Revenue’s submission that no MRP was required to be fixed on the CTVs in terms of the Rule 34(a) of Standard of Weights and Measures (Packaged Commodities) Rules, is not acceptable – valuation u/s 4A is justified
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