Combo Pack Valuation: Free Items in Detergent Packs Don't Need Separate Duty Assessment under Central Excise Regulations.

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....MRP based Valuation - combination pack - detergent powder and detergent cake - As a marketing strategy one of the product in such combo pack is declared to be free. However, the details printed on the combination pack makes it clear that the MRP is for detergent cake also - the item declared to be sold free need not be separately assessed to duty....