Toilet soaps for CSD Canteens not bound by MRP rules; impacts excise duty assessments.

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....Valuation - toilet soaps exclusively to the CSD Canteens, under the Ministry of Defence - requirement to affix MRP - A ‘maximum retail price’ is affixed on the impugned package does not, of itself, render the goods liable to comply with the provisions of the law relating to ‘maximum retail price’ - AT....