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    <title>2014 (6) TMI 585 - CESTAT KOLKATA</title>
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    <description>A valuation dispute over sachet packs turned on whether assessment should be under Section 4 or Section 4A, specifically whether the printed carton MRP or the individual sachet value governed duty calculation. The Tribunal treated the issue as debatable and considered the applicant&#039;s reduced deposit offer reasonable for interim relief. It directed a deposit of Rs. 25 lakhs, granted waiver of the balance predeposit, and stayed recovery during pendency of the appeal.</description>
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      <title>2014 (6) TMI 585 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=248681</link>
      <description>A valuation dispute over sachet packs turned on whether assessment should be under Section 4 or Section 4A, specifically whether the printed carton MRP or the individual sachet value governed duty calculation. The Tribunal treated the issue as debatable and considered the applicant&#039;s reduced deposit offer reasonable for interim relief. It directed a deposit of Rs. 25 lakhs, granted waiver of the balance predeposit, and stayed recovery during pendency of the appeal.</description>
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