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Levy of CVD on MRP basis - After clearance form Customs the appellants sold the goods at prices which are different from the MRP declared by them. - even if there are no machinery provisions laid down in Section 3(2) of the CTA and Section 4A(4) of the Central Excise Act it cannot be concluded that Section 3(2) of the Customs Tariff Act will become ineffective and the law rendered otiose - Tri

Customs - Levy of CVD on MRP basis - After clearance form Customs, the appellants sold the goods at prices which are different from the MRP declared by them. - even if there are no machinery provision .....

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