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2019 (8) TMI 425 - CESTAT AHMEDABADValuation of goods - Odomos Mosquito Repellant Cream supplied to Armed Forces - contention of the department is that the MRP applicable to sale of the goods in open market should be applied even in case supplies made to Armed Forces - Section 4A on Central Excise Act, 1944 - HELD THAT:- The issue decided in appellant own case M/S DABUR INDIA LTD. VERSUS C.C.E. & S.T. -VAPI [2018 (5) TMI 1510 - CESTAT AHMEDABAD] where it was held that valuation should be done under Section 4 in respect of goods supplied to Armed Forces/ Para Military Forces for their use only and there is no re-sale of the goods. The impugned order is set aside appeals are allowed by way of remand to the adjudicating authority to decide a afresh in the light of the judgment in the appellants own case - Appeal allowed by way of remand.
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