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2013 (6) TMI 238 - AT - Central ExciseMRP Based duty or Transaction value - under section 4 OR 4A - whether the appellants not required to print MRP as it is a raw material specially packed for exclusive use of any industry? - assessee company manufactures self adhesive tapes classifiable under chapter 3919 of the Central Excise Tariff Act - Held that:- As relying on Jayanti Food Processing (P) Ltd case [2007 (8) TMI 3 - Supreme Court] and in the light of provisions of Section 4A of Central Excise Act, 1944 and the provisions of SWM Rules especially Rule 34, an assessee cannot be forced or can be said to be not covered by Rule 34 of SWM Rules. Just because the appellant has mentioned "exclusively for industrial use" and "not to be sold in loose", Rule 34 cannot be compulsorily applied. The definition of 'Retail Sale" under Rule 2 makes it quite clear that the retail sale definition is vide enough to cover the transaction in question and therefore unless an assessee claims exemption from printing MRP under Rule 34 of SWM Rules, the MRP is required to be printed and assessable value has to be determined under Section 4A of Central Excise Act, 1944. Thus appellant has made out a case that goods are required to be assessed and value has to be determined as per the provisions of Section 4A of Central Excise Act, 1944 keeping the MRP as the basis.
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