Appellant Ineligible for MRP Exemption on Cement Bags; Manufacturer's Depot Not a Separate Entity per Notification 4/2006 CE Sl. No. 1C.

Exemption from declaring MRP on Cement Bags - It cannot be said that the depot of the manufacturer is a different entity and therefore the appellant is not eligible for the benefit of Sl. No. 1C of the notification 4/2006 CE - AT .....

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