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2017 (8) TMI 1160 - CESTAT CHENNAIValuation - section 4A of the Central Excise Act, 1944 - Air Conditioners - it is alleged that the price at which the goods are sold to customer does not include, freight commission payable to dealers' advertisement charges, and charges for packing, delivery, forwarding, etc; hence, the M.R.P. printed on the containers of Air Conditioners cannot be subject to any abatement in terms of section 4A - Held that: - CBEC Circular dated 28.02.2002, clarifies that the goods will be covered for assessment under section 4A in those cases where it is required in terms of Standards of Weights and Measures Act, 1976 to declare on the package the retail price of such goods. The matter has also been settled in the case of Commissioner of Central Excise, Panchkula Vs Liberty Shoes Ltd. [2015 (12) TMI 1159 - SUPREME COURT], wherein it has been held that once the goods are specified under section 4A and are covered by Standards of Weights and Measures Act, 1976 and Rules, and not exempted u/r 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and are supplied with MRP affixed on their production, valuation u/s 4A ibid was proper. Appeal dismissed - decided against Revenue.
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