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2007 (8) TMI 317 - AT - Central ExciseBought out items - clearance of Johnson baby soap of Johnson, on which no MRP was affixed and which was sold as free gift along with sale of main product - declaration of MRP will apply only to packages intended for retail - In as much as the goods were not meant for retail sale, but as free supply item, there was not statutory requirement for declaring the MRP - held that such free supplied items which do not carry any printed MRP are not liable to be assessed under Section 4(A)
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