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2017 (11) TMI 17 - AT - Central ExciseValuation - section 4 or 4A - switch gears weighing more than 25 kg. each cleared to dealers - These switch gears have been assessed by the appellants under Section 4 ibid while the adjudicating authority held that these are liable to be assessed under Section 4A ibid as they were not directly sold to the industrial consumers - Held that: - In terms of provision of Section 4A, only those commodities are required to be assessed under the Section, which are required to be affixed with MRP as per the provisions of Standards of Weights and Measures (Packaged Commodity) Rules, 1977 such required is not there in respect of certain categories of packaged goods - The investigation undertaken by the department has established that the appellants were selling all their switch gear product in packaged condition after repacking and labelling in their factory, after curing the same from their own other unit. The activity of packing/ repacking, labelling etc. on the impugned goods in their factory amounts to manufacture and in the present case are liable to duty in terms of Section 4A. Appeal dismissed - decided against appellant.
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