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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

MRP based valuation - removal of goods without packing - It is ...

Central Excise

March 16, 2016

MRP based valuation - removal of goods without packing - It is not the packaging that determines the applicability of mandate of affixing the 'retail sale price' but the product itself. Consequences of non-conforming packaging are not escapement from the mandate but the enforcement of penal detriment - appellant is eligible for the abatement - AT

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