https://www.taxtmi.com/caselaws?id=52950 The Tribunal held that razors supplied for free distribution with another product should be assessed under Section 4 of the Central Excise Act, not Section 4A. The Tribunal found that since the razors did not have a printed maximum retail price (MRP) and were marked as free with the shoe polish, they were not intended for retail sale. Therefore, the appeal was allowed, setting aside the order-in-appeal by the Commissioner (Appeals). en-us Tue, 06 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 16:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52950 The Tribunal held that razors supplied for free distribution with another product should be assessed under Section 4 of the Central Excise Act, not Section 4A. The Tribunal found that since the razors did not have a printed maximum retail price (MRP) and were marked as free with the shoe polish, they were not intended for retail sale. Therefore, the appeal was allowed, setting aside the order-in-appeal by the Commissioner (Appeals). Case-Laws Central Excise Tue, 06 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52950