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Clarification on Chewing Tobacco Valuation: No Retail Price Declaration Needed for Packages Under 10g Under Central Excise Laws.

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....MRP based Valuation - chewing tobacco - The retail packages in the present case were exempted from declaring the retail price being less than 10 grams in weight. There was no need for assesse to declare the price on the multi piece package which actually was a wholesale package.....

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