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2019 (1) TMI 900 - AT - Central ExciseMRP based Valuation or transaction value - manufacture of chewing tobacco which is being cleared in multi-piece packages - short payment of duty - Department alleged that chewing tobacco is an excisable commodity hence the provisions of Section 4A of the Act instead of Section 4 thereof shall apply - Held that:- The issue herein is no more res integra. This Tribunal in Gupta Tobacco Company [2012 (1) TMI 247 - SUPREME COURT] case has already held that chewing tobacco was not capable of being sold in numbers but were sold in weights of 6, 8 and 9 gram pouches. There is no requirement for MRP under SWM Rules. Chewing tobacco no doubt is chargeable to duty being classifiable under Chapter 2403-99-10 of Central Excise tariff Act, 1985 but there is no apparent Notification of the Government as is a mandate under Section 4A for the goods herein. Hence, Section 4A is not applicable upon the assesse. The retail packages in the present case were exempted from declaring the retail price being less than 10 grams in weight. There was no need for assesse to declare the price on the multi piece package which actually was a wholesale package. The wholesale package requires the declaration only about the name and address of the manufacturer/ packer, the identity of commodity contained in the package and the total number of retail packages contained in a wholesale package or the net quantity. Once there was no such requirement of declaring MRP, the question of valuation in accordance of Section 4A of the Act does not arise. Commissioner (Appeals) has rightly interpreted the provisions of the Act holding that Section 4A is not applicable to the given facts and circumstances no question of short payment, as alleged, at all arises - appeal dismissed - decided against Revenue.
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