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2019 (10) TMI 633 - AT - Central ExciseMethod of Valuation - clearance of tooth brushes in combo pack/bulk/naked condition to manufacturer of Toothpaste for free distribution - applicability of section 4 and section 4A of CEA - case of the department is that the tooth brushes so cleared were required to be assessed under Section 4A of the Central Excise Act, 1944. i.e. on MRP basis instead of transaction value - period February 2013-June 2017 - HELD THAT:- It can be seen that from Hon'ble Supreme Court judgment in the case of JAYANTI FOOD PROCESSING (P) LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, RAJASTHAN [2007 (8) TMI 3 - SUPREME COURT] where the issue is no longer res integra as the identical facts are involved in the present case, therefore, the tooth brushes supplied by the appellant which is not for retail sale but for free supply by the tooth paste manufacturer will not be valued under Section 4A in the hands of the appellant. The value adopted by the appellant under Section 4 is correct and legal which does not need any interference - Appeal allowed - decided in favor of appellant.
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