2008 (2) TMI 96

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....earned Commissioner (Appeals), wherein a combination pack of 'hair cream' (on which M.R.P of Rs. 33/- was printed) and 'shoe polish' (on which M.R.P of Rs. 12 was printed) was allowed to be assessed to duty on the basis of the combined M.R.P of Rs. 33/- printed on the combination pack. The facts of the case indicate that the 'shoe polish' was a free-supply to the buyer as expressly indicated on th....