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2016 (1) TMI 20 - AT - Central ExciseMethod of valuation - Transaction value u/s 4 or MRP based value u/s 4A - manufacture and clearance of chocolates falling under chapter sub-heading 1801.00 individually weighing 3.9 gms and 14 gms. in separate pet jars for sale. - Held that:- the issue is now squarely covered by the judgment of the Tribunal in the case of Swan Sweets Pvt. Ltd. [2006 (1) TMI 269 - CESTAT, MUMBAI] wherein two appeals of the very same assessee were also allowed. - putting the individually small pieces into big jar would not make them liable to duty subject to MRP based duty. - Decided in favor of assessee.
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