https://www.taxtmi.com/caselaws?id=49897 The Tribunal upheld the order in favor of the respondent, stating that the correct interpretation of Explanation II required considering the prices declared on the packaging. As the packaging contained different MRPs for distinct buyer classes, the Tribunal rejected the Revenue's appeal. The judgment emphasized that the determination of MRP for duty levy should align with the prices declared on the packaging, supporting the respondent's position regarding different MRPs for different buyer classes. en-us Mon, 08 May 2000 00:00:00 +0530 Wed, 18 Aug 2010 12:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49897 The Tribunal upheld the order in favor of the respondent, stating that the correct interpretation of Explanation II required considering the prices declared on the packaging. As the packaging contained different MRPs for distinct buyer classes, the Tribunal rejected the Revenue's appeal. The judgment emphasized that the determination of MRP for duty levy should align with the prices declared on the packaging, supporting the respondent's position regarding different MRPs for different buyer classes. Case-Laws Central Excise Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49897