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Valuation of Free Maggie Noodles with Sundrop Oil u/s 4, Not Section 4A, of Central Excise Act.

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Full Text of the Document

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....Valuation - transaction value or MRP based value - Sales Promotion Scheme - pack of Maggie Noodles supplied along with Sundrop Oil freely, each pack of the product bear the word Free Not For Sale and also did not bear MRP - to be valued u/s 4 and not Section 4A - AT....

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