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2016 (11) TMI 1115 - AT - Central ExciseValuation - assessable value u/s 4A of Central Excise Act, 1944 - appellant statutorily required to affix MRP on the individual package since such package was not exempted under Clause A of Sub-rule 2 of Rule 34 of Weights & Measures Act, 1977 and if the goods in question are excluded under Rule 34 of Standards of Weights & Measures (Packaged Commodities) Rules, 1977, then only they are out of the operation of Section 4A ibid - Held that: - sub-section (1) of Section 4A of Central Excise Act, 1944, provides that provisions of sub-section (2) of said Section 4A shall apply only to such specified goods in respect of which Central Government has issued a notification specifying them under the provisions of sub-section (1) of said Section 4A. Sub-section (2) of Section 4A ibid provided that in respect of such goods which are specified under said sub-section (1), the value for the purpose of assessment of duty shall be deemed to be retail sale price declared on such goods less such amount of abatement allowed by notification issued in the official gazette and for such goods anything contained in Section 4 ibid shall not be applicable. So, once goods are covered by notification issued under Section 4A, then irrespective of any other consideration such as whether the supply is in wholesale or in retail, provisions of Section 4 are not applicable to such goods. The Notification No. 5/2001 dated 01-03-2001 was issued under Section 4A ibid and Electric fans were covered at Serial No. 55 of said notification. Therefore, provisions of Section 4 was not applicable for arriving at assessable value in respect of Electric fans during the period covered by Show Cause Notice related to appeals in hand. We, therefore, hold that both the Show Cause Notices relevant to the appeals in hand were issued without authority of law and with wrong interpretation of the provisions of Section 4 and 4A of Central Excise Act, 1944 - appeal allowed.
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