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    <title>2017 (4) TMI 494 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, setting aside the differential duty, interest, and penalty imposed on the appellant for not including the refill value in the excise duty calculation on the combipack. The decision aligned with the precedent set by the Apex Court, emphasizing that duty assessment should be based on the combipack&#039;s MRP when free items are included, providing clarity on valuation principles for such schemes and ensuring consistency in excise duty assessment on bundled products.</description>
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