https://www.taxtmi.com/caselaws?id=2002 The Tribunal ruled in favor of M/s. IHPPL, setting aside the duty demand on the Liquid Vapourising Device (LVD) sold with Mosquito Repellant Liquid (MRL). The MRP printed on the combination package was deemed applicable for assessment, following Circular No. 673/64/2002-CX. The Tribunal emphasized that the MRP on the combipack should be used for valuation when different items in a combipack are subject to MRP-based assessment. Comparisons with relevant case laws supported the decision, ultimately allowing M/s. IHPPL's appeal and rejecting the duty demand on the LVD. en-us Mon, 02 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2002 The Tribunal ruled in favor of M/s. IHPPL, setting aside the duty demand on the Liquid Vapourising Device (LVD) sold with Mosquito Repellant Liquid (MRL). The MRP printed on the combination package was deemed applicable for assessment, following Circular No. 673/64/2002-CX. The Tribunal emphasized that the MRP on the combipack should be used for valuation when different items in a combipack are subject to MRP-based assessment. Comparisons with relevant case laws supported the decision, ultimately allowing M/s. IHPPL's appeal and rejecting the duty demand on the LVD. Case-Laws Central Excise Mon, 02 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2002