Court to Decide if Shoe Duty is Based on MRP or Transaction Value u/ss 4A and 4, Amid SWM Rule Amendments.

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....MRP Based duty u/s 4A or Transaction value u/s 4 on clearance of shoes - Effect of Amendment SWM Rule to the definition of ‘retail packages’ and Rule 2A - issue involved is pure question of law - stay granted - AT....