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2010 (3) TMI 629 - AT - Central ExciseValuation – MRP based valuation – Three conditions of definition under Rule 2(x) of Standards of Weights and Measures (Packaged Commodity) Rule, 1977 for exemption from declaration of MRP under Rule 34(b). Held that – these have to be read independently, and it is enough to satisfy at least one of them for exemption, and assess good under section 4 of Act.
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