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2017 (11) TMI 1259 - AT - Central ExciseValuation - MRP based valuation - demand of duty on additional quantity packed in jar - Held that: - identical issue decided in appellant's own case M/s Perfetti Van Melle India Pvt Ltd Versus Commissioner of Central Excise, Delhi-III [2015 (10) TMI 1554 - CESTAT NEW DELHI], where it was held that these free supplies are within the jar and on the MRP of Jar, the appellants are correctly paying duty under Section 4A of the Central Excise Act, 1944 - on these additional supplies made free, the appellant is not required to pay duty - appeal allowed - decided in favor of appellants.
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