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    <title>MRP based product Excise- 2 category of clients</title>
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    <description>Duty on MRP-based bottled water is determined by reference to the printed MRP and prescribed abatement to derive Assessable Value where tariff provisions so require; institutional supplies may be exempt from MRP labeling under legal metrology rules, but differing MRPs across customer classes result in duty being charged on the highest printed MRP, and an assessable value lower than basic sale price does not automatically change the mandated MRP-based valuation.</description>
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