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2018 (5) TMI 2041 - AT - Central ExciseMethod of Valuation - transaction value u/s 4 or MRP based value u/s 4A - clearances of Calcium Prudent toothpaste effected to M/s Gillette Diversified Operations Ltd and intended for delivery to Canteen Stores Department (CSD) - coverage under special facility incorporated in circular no. 625/16/02 dated 28th February 2002 of Central Board of Excise & Customs - denial on the ground that the exclusion is available only to goods that are not sold further, goods that are sold for further service or on goods which are excluded from printing/declaring ‘maximum retail price’ thereon - period from March 2002 to March 2004 - HELD THAT:- There is no doubt that it is the intention of a manufacturer, made manifest by affixing of pre-requisites enumerated in Legal Metrology Act, 2011, and the attendant Rules, which renders applicability of section 4A of Central Excise Act 1944 even as the responsibility for such affixing is enforced at the last stage of retail. The issue is covered by the decision in the case of CHARMS COSMETICS PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE – I [2017 (3) TMI 1129 - CESTAT MUMBAI] where it was held that it is the value determined under section 4 of CEA, 1944 that will determine the basis for computation of duty liability. Thus, in the present case, the goods were correctly assessed to duty by the appellant and that, with the incorrect application of section 4 A of Central Excise Act, 1944, the impugned order cannot sustain - appeal allowed - decided in favor of appellant.
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