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    <title>2009 (11) TMI 381 - CESTAT,  MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case challenging the demands of a higher duty on combi-packs of toothpaste and toothbrush. The Tribunal found that since the toothpaste was cleared alone with a single MRP printed on the pack, the duty paid by the assessee under Section 4A of the Act was correct. As the toothbrush was not subject to duty during the relevant period and was inserted at a later stage, the Tribunal concluded that no additional duty was payable. Therefore, the Tribunal set aside the demand for differential duty and penalty, ruling in favor of the appellant.</description>
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    <pubDate>Thu, 26 Nov 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=77355</link>
      <description>The Tribunal ruled in favor of the appellant in a case challenging the demands of a higher duty on combi-packs of toothpaste and toothbrush. The Tribunal found that since the toothpaste was cleared alone with a single MRP printed on the pack, the duty paid by the assessee under Section 4A of the Act was correct. As the toothbrush was not subject to duty during the relevant period and was inserted at a later stage, the Tribunal concluded that no additional duty was payable. Therefore, the Tribunal set aside the demand for differential duty and penalty, ruling in favor of the appellant.</description>
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