Friday 20 December 2013

No clandestine removal if excess quantity was in retail packs to avoid breach of weights and measure

Excice : Excess quantity packed in retail packs to avoid violation of Weights & Measures Act doesn't amount to 'clandestine removal' and when such products are liable to duty on basis of MRP declared and not on basis of quantity cleared, supply of such minimal excess quantity does not lead to loss of revenue


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