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    <title>2018 (4) TMI 1156 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellants in a dispute over duty payment on additional free supplies packed in jars for which duty was already paid on the MRP of the jar. The tribunal held that free supplies within the jar covered by the MRP did not attract additional duty under Section 4A of the Central Excise Act, considering them part of promotional schemes or quantity discounts. The appellants were relieved from the duty demand on these free supplies, emphasizing compliance with Section 4A.</description>
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      <description>The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellants in a dispute over duty payment on additional free supplies packed in jars for which duty was already paid on the MRP of the jar. The tribunal held that free supplies within the jar covered by the MRP did not attract additional duty under Section 4A of the Central Excise Act, considering them part of promotional schemes or quantity discounts. The appellants were relieved from the duty demand on these free supplies, emphasizing compliance with Section 4A.</description>
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      <pubDate>Thu, 15 Mar 2018 00:00:00 +0530</pubDate>
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