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2017 (8) TMI 1514 - AT - Central ExciseMethod of Valuation - Section 4 or Section 4A of CEA - imported goods, Electrical Accumulators - classifiable under 85.07 are to be assessed to CVD on the transaction value, in terms of Section 4 of the Central Excise Act, 1944 or in terms of Section 4A on the basis of MRP declared on the packages containing such batteries - Held that:- Under Section 4A of the Central Excise Act, the Government has notified various commodities which are necessarily to be assessed under MRP after granting abatements as specified in the notification. On perusal of the notification issued during the relevant time, we note that parts, components and assemblies of automobiles, are specified in the notification and are required to be assessed on MRP basis. C.B.E.C. has clarified the issue vide their Circular No. 167/38/2008-CX-4 dated 16-2-2008 to the effect that batteries used for automobile purposes should be assessed under Section 4A ibid. In the present case, appellant has cleared such goods by declaring the same for assessment under Section 4 and paid Customs duty at lower rate under Section 4 ibid - the valuation needs to be done u/s 4A - appeal dismissed - decided against appellant.
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