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2016 (12) TMI 975 - AT - Central ExciseValuation - under section 4A of the Central Excise Act, 1944 or under Section 4 of the Act - manufacture of excisable goods viz Washing Machines, Air Conditioners, Refrigeration etc. falling under Chapter 84 of the Central Excise Tariff Act, 1985 - The said Refrigerators were not sold in the open market and were made specifically for use by M/s Coca-Cola India Pvt Ltd, M/s Hindustan Coca-Cola and their dealers. On the body of the said Refrigerators stickers showing trade name of Coca-Cola were also pasted on one or more side. The assessee cleared such Refrigerators to M/s Coca-Cola India Pvt Ltd, M/s Hindustan Coca-Cola and their dealers directly from the factory and also through their Branch Offices located in various cities. Held that: - we find that the issue in the appeal is no longer res intergra and has been settled in favour of the assessee in the judgment of Hon’ble Supreme Court in the case of Jayanti Food Processing Pvt Ltd. vs. CCE [2007 (8) TMI 3 - Supreme Court] where the Hon'ble Apex Court held that these cases would be governed by the decision of the Tribunal in ITEL Industries Pvt. Ltd. vs. CCE [2003 (10) TMI 140 - CESTAT, BANGALORE] in which case the sale of telephones by the telephone manufacturing companies to DoT, MTNL & BSNL was considered and it was held that the duty will be under Section 4A of the Act and not under Section 4 - it was also held that the cases are similar, and so no reason found to take any other view than what is held in the case of ITEL Industries Pvt. Ltd. vs. CCE. Valuation under section 4A of the Act justified - Appeal dismissed - decided against Revenue.
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