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2008 (12) TMI 66 - CESTAT, MUMBAIAppellant has offered three packs of ‘Shikakai’ soaps for the price of two packs – valuation – section 4A CEA - detachment of individual packs is easily possible without mutilating individual pack – valuation should be done according to MRP on individual pack not according to price mentioned on pack of three - held that appellant’s claim to discharge duty on three combined packs @ Rs. 24/- is not acceptable and held that appellant has to discharge duty @ Rs. 36/- for the pack of three soaps
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