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2016 (1) TMI 969 - AT - Central ExciseValuation of Ceramic/ Glazed Tiles - Transaction value u/s 4 or MRP based value u/s 4A - The Department is of the view that the clearances made by the appellant to customers like contractors schools, colleges, hospitals, hotels, builders, etc. are sales to the institutional buyers. Hence, these goods are assessable under Section 4 of the Central Excise Act, 1944. - Held that:- As the issue is no more res integra in the light of the decisions of this Tribunal in the case of H & R Johnson (India ) Ltd. (2014 (6) TMI 453 - CESTAT MUMBAI) and NITCO Tiles Vs. CCE, Raigad (2014 (11) TMI 117 - CESTAT MUMBAI), therefore, we hold that the appellant has correctly discharged their duty liability under Section 4A of the Central Excise Act, 1944. Consequently, they are not liable to pay duty as per Section 4 of the Central Excise Act. - Decided in favor of assessee.
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