https://www.taxtmi.com/caselaws?id=101400 The Tribunal held that despite the inclusion of a free item, the product remained the same, leading to a rejection of the lower price declaration. It emphasized that classification should be based on the main product, not additional free items. Regarding the legal consequences of filing a price list, the Tribunal noted that submission signifies an intent to sell at declared prices, making it impermissible to have two prices for the same goods without distinguishing features. The matter was remanded for price determination based on approved prices. en-us Thu, 31 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 16:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101400 The Tribunal held that despite the inclusion of a free item, the product remained the same, leading to a rejection of the lower price declaration. It emphasized that classification should be based on the main product, not additional free items. Regarding the legal consequences of filing a price list, the Tribunal noted that submission signifies an intent to sell at declared prices, making it impermissible to have two prices for the same goods without distinguishing features. The matter was remanded for price determination based on approved prices. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101400