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2009 (1) TMI 184 - CESTAT NEW DELHIMRP Bases Valuation under section 4 of Central Excise Act, 1944 of Boken tiles – goods removed for export and those were assessed for clearance with duty liability under Section 4A of Central Excise Act 1944 (hereinafter referred to as “the Act”) – but the same could not be exported as broken - since the goods (tiles) were subject to provision of that section being notified goods under that section appellant submits that the broken tiles not being marketable that should not suffer the duty – department fails to prove that broken tiles are marketable - claim of the appellant acceptable with consequent ional relief.
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