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2016 (1) TMI 1296 - AT - Central ExciseValuation - whether the assessee being a manufacturer of flashlight torches, is chargeable to duty under Section 4A in respect of institutional/industrial sales made by them instead of Section 4 as claimed by the assessee? - Held that: - the issue is no more res-integra and the same have been decided in favour of the assessee by this Tribunal following the ruling of the Supreme Court in the case of Jayant Food Processing (P) Ltd. Vs. CCE., Rajasthan [2007 (8) TMI 3 - Supreme Court ], where it was held that As SWM Act and Rules do not require fixing MRP on such dry cell batteries, the question of assessing the said goods in terms of provisions of Section 4A is ruled out - the sale/clearance made to institutional buyers shall be taxable under Section 4 and not under Section 4A of the Act - appeal allowed - decided in favor of appellant.
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