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2018 (9) TMI 305 - AT - Central ExciseMethod of Valuation - area based exemption availed under N/N. 56/2002-CE dated 14.11.2002 - manufacture of insecticides, pesticides and selling the goods in finished condition after packing - Revenue is of the view that the assessee is not required to fix MRP on the said goods, as the packets are less than 10 gms, therefore, no MRP is required to be affixed, therefore, duty is to be paid under section 4(A) of the Act. Held that:- Tribunal in the case of Krishi Rasayan Exports Pvt. Ltd. [2018 (5) TMI 1342 - CESTAT CHANDIGARH] has held that The appellant have made packages for retail sale, they are legally bound to affix MRP of the said goods and it was held that the appellant has correctly discharged their duty liability under Section 4(A) of the Act. The assessee has discharged their duty under Section 4(A) of the Act and the same is correct - appeal dismissed - decided against Revenue.
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