https://www.taxtmi.com/caselaws?id=32610 The Tribunal ruled in favor of the assessee in the case involving M/s. Bell Granito Ceramica Ltd., stating that the MRP fixed on goods should be the assessable value for duty payment, even if different MRPs are affixed on various packages. The Tribunal emphasized that Section 4A does not require uniform MRPs on all packages and manufacturers can set different MRPs based on market conditions. In the case of M/s. Savana Ceramics, the Tribunal upheld that goods can have varying MRPs on different packages as long as they are sold at the declared MRP, rejecting the Revenue's appeal and supporting the assessee's position. en-us Tue, 11 Nov 2008 00:00:00 +0530 Mon, 16 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32610 The Tribunal ruled in favor of the assessee in the case involving M/s. Bell Granito Ceramica Ltd., stating that the MRP fixed on goods should be the assessable value for duty payment, even if different MRPs are affixed on various packages. The Tribunal emphasized that Section 4A does not require uniform MRPs on all packages and manufacturers can set different MRPs based on market conditions. In the case of M/s. Savana Ceramics, the Tribunal upheld that goods can have varying MRPs on different packages as long as they are sold at the declared MRP, rejecting the Revenue's appeal and supporting the assessee's position. Case-Laws Central Excise Tue, 11 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32610