https://www.taxtmi.com/caselaws?id=351363 The Tribunal ruled in favor of the appellant, holding that the Vanilla Gold Ice-cream should be taxed under Section 4, not Section 4A, based on the MRP value covering all items, including free offers. The Tribunal emphasized the Supreme Court precedent that the MRP affixed on retail packs is sufficient for duty calculation, rejecting the Revenue's attempt to alter the valuation. The impugned order demanding differential duty was set aside, affirming the appellant's compliance with duty payment requirements and acting in good faith. en-us Mon, 04 Sep 2017 00:00:00 +0530 Fri, 24 Nov 2017 06:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351363 The Tribunal ruled in favor of the appellant, holding that the Vanilla Gold Ice-cream should be taxed under Section 4, not Section 4A, based on the MRP value covering all items, including free offers. The Tribunal emphasized the Supreme Court precedent that the MRP affixed on retail packs is sufficient for duty calculation, rejecting the Revenue's attempt to alter the valuation. The impugned order demanding differential duty was set aside, affirming the appellant's compliance with duty payment requirements and acting in good faith. Case-Laws Central Excise Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351363