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2011 (5) TMI 725 - CESTAT, MUMBAIDemand of duty under Section 4 of the Central Excise Act - Since the base paints manufactured and cleared in the packaged form was opened at the dealers end for addition and mixing of the desired colourants, prior to the delivery to the ultimate customer, it was alleged that the provisions of the SWM (PC) Rules, 1977 would not apply, as the base pains underwent perceptible modification. For the same reason, it was observed that Section 4A of the CEA,1944 would also, consequently, not apply for determination of such manufactured base paints. Held that:- demands as per show-cause notice are not sustainable as the appellants have rightly valued their base paints as per the provisions of Section 4A of the CEA, 1944
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