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2008 (2) TMI 96 - CESTAT, CHENNAICombination pack of ‘hair cream’ (M.R.P Rs. 33) & ‘shoe polish’ (M.R.P Rs.12) was allowed to be assessed to duty on the basis of the combined M.R.P of Rs. 33/- printed on the combination pack – shoe polish was a free-supply to the buyer as expressly indicated on the combination pack – paid duty of excise on ‘shoe polish’ when separately cleared from their factory – hence ground raised by the Revenue whether ‘shoe polish’ was excisable or not, is irrelevant to the substantive issue
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