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2018 (6) TMI 562 - CESTAT ALLAHABADValuation of Colour Television Sets - clearance to another company for distributing the same to general public for free of cost under a government policy - Transaction value u/s 4 or MRB based value u/s 4A of CEA? - Held that:- Coordinate Bench of this Tribunal in the matter of M/s PG Electroplast Ltd. Vs. Commissioner of Central Excise, Noida [2014 (7) TMI 575 - CESTAT NEW DELHI], has held that the activity of free distribution of CTVs among poorer section of the population of Tamil Nadu on behalf of the Govt. of Tamil Nadu, cannot be called service industry as it is not a commercial activity thus they are not ‘institutional consumers’ and hence the valuation of goods was held to be correct under Section 4A of the CEA, 1944 - appeal allowed - decided in favor of appellant.
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