https://www.taxtmi.com/caselaws?id=116414 Differential duty on razors and razor blades exported to Nepal was sought on the basis of maximum retail price valuation instead of valuation under Section 4(1). The Tribunal noted that the goods were exported, no maximum retail price was printed on them, and the appellant contended that MRP-based valuation was not intended for export goods. On that prima facie material, the Tribunal found a strong case for interim protection and waived pre-deposit of duty and penalty, while staying recovery until disposal of the appeals. en-us Mon, 01 Aug 2005 00:00:00 +0530 Tue, 12 Jun 2012 13:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116414 Differential duty on razors and razor blades exported to Nepal was sought on the basis of maximum retail price valuation instead of valuation under Section 4(1). The Tribunal noted that the goods were exported, no maximum retail price was printed on them, and the appellant contended that MRP-based valuation was not intended for export goods. On that prima facie material, the Tribunal found a strong case for interim protection and waived pre-deposit of duty and penalty, while staying recovery until disposal of the appeals. Case-Laws Central Excise Mon, 01 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116414