https://www.taxtmi.com/caselaws?id=203804 Soaps sold in a multi-piece pack bearing a composite MRP and the caption "Buy 3 get 1 free" were held not to be assessable on the basis of the MRP of each individual cake. The Tribunal noted that both the pack and the individual wrappers carried relevant markings, and followed its earlier view that separate valuation of the cakes was not justified when they were marketed and sold as a composite pack. The Board circular relied on by the Revenue was not treated as overriding that settled position, so assessment on the basis of individual soap cakes was not sustained. en-us Fri, 22 Oct 2010 00:00:00 +0530 Wed, 05 Jun 2013 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203804 Soaps sold in a multi-piece pack bearing a composite MRP and the caption "Buy 3 get 1 free" were held not to be assessable on the basis of the MRP of each individual cake. The Tribunal noted that both the pack and the individual wrappers carried relevant markings, and followed its earlier view that separate valuation of the cakes was not justified when they were marketed and sold as a composite pack. The Board circular relied on by the Revenue was not treated as overriding that settled position, so assessment on the basis of individual soap cakes was not sustained. Case-Laws Central Excise Fri, 22 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203804