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    <title>2023 (9) TMI 1088 - CESTAT KOLKATA</title>
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    <description>The appellant, a manufacturer of toothpaste on job work basis, was found not liable to pay duty on physician samples based on MRP less abatement. The Tribunal ruled that duty should be paid on transaction value, not MRP less abatement, as per a previous case precedent. The impugned orders were set aside, and the appeals were allowed, with the appellant correctly valuing the goods and no additional duty deemed payable.</description>
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      <description>The appellant, a manufacturer of toothpaste on job work basis, was found not liable to pay duty on physician samples based on MRP less abatement. The Tribunal ruled that duty should be paid on transaction value, not MRP less abatement, as per a previous case precedent. The impugned orders were set aside, and the appeals were allowed, with the appellant correctly valuing the goods and no additional duty deemed payable.</description>
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