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2008 (2) TMI 103 - AT - Central ExcisePacks containing about 100 "Eclairs" brand chocolates each weighing 5.5 gms cleared adopting cost construction method – assessee pleaded that “éclairs” chocolates cleared in packets were wholesale packages which was not intended for retail sale to the ultimate consumer, so sec 4A is not justified for assessment - individual toffees weighing 5.5 gms per piece as well as packs of 100 such pieces do not attract assessment under Section 4 A – assessee’s appeal allowed
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