2018 (6) TMI 563

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....ate) & Shri Hrishikesh (Advocate) for Appellants Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent Per: Anil Choudhary The appellant is in appeal against the impugned order, wherein duty has been demanded by them on account of goods were required to be assessed separately without combo pack or on the basis of individual MRP of each item in the combo pack. 2. The brief facts of the cas....

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.... on each item, therefore the duty is payable by the appellant on value of each item and not on value of combo pack. In that circumstance Revenue demanded of duty on the differential value of the combo pack as compared to the separate sale price of these goods. The matter was adjudicated and it was held as separate sale price of these goods in question is higher than the combo pack, therefore, the ....