https://www.taxtmi.com/caselaws?id=351380 The Tribunal ruled in favor of the appellants, stating that duty payment on additional free supplies within a jar, covered by the Maximum Retail Price (MRP) of the jar, was not required under Section 4A of the Central Excise Act. The Tribunal emphasized that the value of free items included in a retail pack subject to MRP-based assessment need not be separately added for duty calculation. Therefore, the appellant was not liable to pay duty on the additional supplies within the jar, overturning the duty demand orders and providing relief to the appellants. en-us Mon, 09 Oct 2017 00:00:00 +0530 Fri, 24 Nov 2017 06:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351380 The Tribunal ruled in favor of the appellants, stating that duty payment on additional free supplies within a jar, covered by the Maximum Retail Price (MRP) of the jar, was not required under Section 4A of the Central Excise Act. The Tribunal emphasized that the value of free items included in a retail pack subject to MRP-based assessment need not be separately added for duty calculation. Therefore, the appellant was not liable to pay duty on the additional supplies within the jar, overturning the duty demand orders and providing relief to the appellants. Case-Laws Central Excise Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351380