2001 (11) TMI 402

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....hri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is taken up for disposal, after waiving deposit. 2. The appellant manufactured aerated waters. The value of these goods for assessment was, by application of Section 4A of the Act, derived from the maximum retail sale price of the goods. The appellant's goods bore different maximum retail prices ....