https://www.taxtmi.com/caselaws?id=4438 The Tribunal upheld the lower authority's decision to assess duty on a combination pack of 'hair cream' and 'shoe polish' based on the combined printed M.R.P value of Rs. 33, despite the 'shoe polish' being provided as a free-supply. The dispute solely revolved around the excisability of the 'shoe polish,' which both parties acknowledged. As the excisability was undisputed, the Tribunal affirmed the duty assessment based on the combined M.R.P, dismissing the Revenue's appeal. en-us Wed, 20 Feb 2008 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4438 The Tribunal upheld the lower authority's decision to assess duty on a combination pack of 'hair cream' and 'shoe polish' based on the combined printed M.R.P value of Rs. 33, despite the 'shoe polish' being provided as a free-supply. The dispute solely revolved around the excisability of the 'shoe polish,' which both parties acknowledged. As the excisability was undisputed, the Tribunal affirmed the duty assessment based on the combined M.R.P, dismissing the Revenue's appeal. Case-Laws Central Excise Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4438