Valuation Dispute Over Packaged Water u/r 4A; Appellant Must Pre-Deposit 25% of Duty Due to Price Evidence Issues.

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....Valuation as per MRP under Rule 4A of CE Rules – packaged drinking water - the declaration of retail sale price by the appellant is not borne out from the evidences available on records - the appellant directed to make a pre-deposit of 25% of duty - AT....