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2008 (5) TMI 137 - AT - Central ExciseValuation - goods exported by the appellants to Bhutan - goods are instant noodles & cup noodles which are covered u/s 4A - Appellant submit that even if impugned goods are covered u/s 4A, there is no requirement to adopt the MRP valuation in respect of exported goods – appellant’s plea is acceptable in view of decision of Tribunal in the case of Gillette India Ltd. v. CCE, Jaipur – therefore, valuation of goods exported to Bhutan can be done only under Section 4 and not Section 4A
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