Excise Duty Demand u/s 4 Overturned for Goods Altered by Dealers Before Sale Under MRP Scheme.

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....Demand of duty under Section 4 of the Central Excise Act - Goods cleared under MRP scheme u/s 4A - packaged form was opened at the dealers end for addition and mixing of the desired colourants, prior to the delivery to the ultimate customer - Demand on the basis of valuation u/s 4 set aside. - AT....