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2018 (2) TMI 223 - SCH - Central ExciseValuation - section 4 or 4A - switch gears weighing more than 25 kg. each cleared to dealers - the decision in the case of M/s HPL electric & Power Limited Versus CCE, New Delhi [2017 (11) TMI 17 - CESTAT NEW DELHI] contested, where it was held that The activity of packing/ repacking, labelling etc. on the impugned goods in their factory amounts to manufacture and are liable to duty in terms of Section 4A - Held that: - the decision in the above case upheld - appeal dismissed.
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