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    <title>2015 (10) TMI 1026 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the Commissioner&#039;s decision, allowing the appeal and emphasizing that the Maximum Retail Price (MRP) affixed on packs should determine the assessable value under Section 4A. The additional quantity in the same pack does not attract duty on a pro-rata basis. The Tribunal highlighted the appellant&#039;s compliance consistency and referenced previous decisions supporting their position.</description>
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      <description>The Tribunal set aside the Commissioner&#039;s decision, allowing the appeal and emphasizing that the Maximum Retail Price (MRP) affixed on packs should determine the assessable value under Section 4A. The additional quantity in the same pack does not attract duty on a pro-rata basis. The Tribunal highlighted the appellant&#039;s compliance consistency and referenced previous decisions supporting their position.</description>
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