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2008 (1) TMI 59 - CESTAT AHMEDABADOn unit pack of 210 ltrs of lubricating oil, duty is paid by the appellant as per Section 4 on the ground that 210 ltrs. barrel of lubricating oil is not a retail pack but a wholesale pack and there is no requirement to affix any MRP on the same – as per Standards of Weighs & Measures Act it is not mandatory to declare the MRP on 210 ltr. Barrel pack - not open to the Excise authority to doubt the decision of the authority under SWM Act – Sec. 4A not applicable for valuation
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