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    <title>2017 (8) TMI 149 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal against the duty liability determination for a retail package containing detergent powder and detergent cake with a fixed MRP of Rs. 36. It held that duty should not be calculated based on individual item MRPs when sold separately, but on the combination pack&#039;s declared MRP. The Tribunal emphasized that no additional duty was justified for such combo packs and rejected the Revenue&#039;s argument. The Circular cited was deemed irrelevant, and the decision was supported by past rulings. The impugned order was set aside, emphasizing compliance with legal requirements for composite product packaging.</description>
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    <pubDate>Thu, 15 Jun 2017 00:00:00 +0530</pubDate>
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      <title>2017 (8) TMI 149 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=346091</link>
      <description>The Tribunal allowed the appeal against the duty liability determination for a retail package containing detergent powder and detergent cake with a fixed MRP of Rs. 36. It held that duty should not be calculated based on individual item MRPs when sold separately, but on the combination pack&#039;s declared MRP. The Tribunal emphasized that no additional duty was justified for such combo packs and rejected the Revenue&#039;s argument. The Circular cited was deemed irrelevant, and the decision was supported by past rulings. The impugned order was set aside, emphasizing compliance with legal requirements for composite product packaging.</description>
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      <pubDate>Thu, 15 Jun 2017 00:00:00 +0530</pubDate>
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