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2019 (3) TMI 1090 - CESTAT CHENNAIMethod of valuation - section 4 or section 4A of CEA - Watches - Held that:- Notification No. 20/1999 –CE (NT) dated 28.02.1999 was superseded by Notification No. 09/2000-CE (NT) dated 01.03.2000 and by subsequent supersession of Notifications later, Notification No. 05/2001 dated 01.03.2001 was superseded by Notification No. 13/2002-CE (NT) dated 01.03.2002. In Notification No. 13/2002, Sl. No. 89 refers to watches. These Notifications show that watches were notified goods during the relevant period of dispute - When the goods are notified under Sub-Section (2) of Section 4A of the Central Excise Act, 1944, then, the valuation can only be under Section 4A of the Central Excise Act - The contention of the appellants that the goods do not fall under the category of packaged commodities, etc., cannot be accepted. The said issue was settled by the Hon’ble Supreme Court in the case of M/s. Whirlpool of India Ltd. Vs. Union of India [2007 (11) TMI 6 - SUPREME COURT OF INDIA]. The Hon’ble Supreme Court held that use of the term “or otherwise” in the definition of “commodity in packaged form” would suggest that a commodity if packed in any manner in units suitable for sale, whether wholesale or retail, becomes “commodity in packed form”. Therefore, Section 2(b) of the Standards of Weights and Measures Act, 1976 would apply. Thus, the goods having been notified items, are definitely assessable under Section 4A of the Act - appeals filed by the assessee contending that the goods are to be assessed under Section 4 of the Central Excise Act, 1944, are without merits - appeal dismissed - decided against appellant.
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