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2019 (4) TMI 718 - AT - Central ExciseMethod of Valuation - Scented Supari - whether assessment to be made under section 4A of Central Excise Act, 1944 on MRP declared on the multi-piece packages or under section 4 of the said Act? - Held that:- The process of crushing of betel nuts into smaller pieces and sweetening the same with essential/non-essential oils, menthol, sweetening agents etc., does not amount to manufacture. Therefore, the issue whether section 4 or 4A has to be applied for arriving at the assessable value has no relevance for consideration in this appeal. The impugned order requires to be set aside - appeal allowed - decided in favor of appellant.
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