Assortment Packs Not Raw Materials: Clarification on MRP-Based Duty for Job Workers Under Central Excise Rules.

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Full Text of the Document

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....MRP based duty - clearance of chocolates to Job worker - Clearance of one type of retail pack for repacking into another type of retail pack - “assortment pack” cannot be said to be for - “use of any industry as a raw material or for the purpose of servicing any industry, mine or quarry” - AT....