2005 (6) TMI 129

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...., Member (T)]. - Revenue is in appeal against the order of CCE (A) who has set aside the order of the lower authority on assessment of "Sugar free Tablets & granules" ordered to be made on MRP based assessments under Section 4A of the Central Excise Act for clearance during April 2001 of samples of the goods in regular/normal packages containing 100 tablets to M/s. Cadila Healthcare which was call....

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..... Perusal of the report reveals : (a)     respondents had cleared free samples of sugar free tablets in regular/normal packets and each packet contained 100 tablets x 1 gm i.e. 100 gms. (b)     truth is that no MRP was printed on the 'free sample'. However, it is important to report that MRP Rs. 47.00 has been printed on similar goods of identical pack....

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....equired, attracting Section 4A of the Central Excise Act, 1944. The ld. D.R. also reiterated the grounds and plea in the report on above terms. 2.1 The ld. Advocate for the respondent relies upon Rule 3 of the Standards of Weight and Measures (Package) Commodities Rules, 1977 which stipulates that the provisions of Chapter II of the said rules of declaration of MRP etc. will apply entry to p....