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2015 (12) TMI 1159 - SC - Central ExciseTransaction value u/s 4 or MRP based Valuation u/s 4A - sale of footwear to various buyers in retail as well as to various institutional buyers in bulk - Held that:- CESTAT had recorded specific findings to the effect that the shoes in question which were supplied in packages to the aforesaid customers had MRP affixed on them. It was further found that clearances were not under Rule 34 of the Rules which exempts supplies of materials in bulk from the operation of Weights and Measures Act, meaning thereby it was obligatory and essential on the part of the respondent to affix MRP on the goods supplied. Once we find that the footwear is an item which is specified under Section 4A, which is covered by Weights and Measures Act and Rules, and MRP was affixed on the products supplied, which were not exempted under Rule 34 of the Rules, the provision of Section 4A of the Act shall stand attracted. Issue is no more res integra and has been elaborately dealt with by this Court in 'Jayanti Food Processing (P) Ltd. v. Commissioner of Central Excise, Rajasthan' [2007 (8) TMI 3 - Supreme Court] - There is no error in the judgment of the CESTAT - Decision in favour of assessee.
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