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    <title>MRP-Based Valuation u/s 4A: Retail Sale Patterns Valid Without Individual Item MRPs in Central Excise Context.</title>
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    <description>MRP based Valuation - Section 4A - free supply of items - The retailers could be selling individual pieces (not having MRP printed on them to the individual ultimate consumers) is no reason to disregard the retail sale pattern observed by the appellant - AT</description>
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