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2019 (11) TMI 238 - AT - Central ExciseValuation - benefit of cum-duty - membrane switches - reconsideration of the assessable value for ascertainment of duty liability - applicability of concessional rate of duty - N/N. 1/93-CE dated 28th February 1993 - HELD THAT:- As the dispute in the present case relates to a different rate of duty it should rightly be applicable on the normal price declared and adopted under rule 173C of Central Excise Rules, 1944 (as it then was). The abatement of duties and tax to qualify the ‘normal price’ in the Central Excise Act, 1944, as well as in the rules framed for valuation, was intended to ensure that duties of central excise are not levied on other duties. It is not intended to provide for deeming the inclusion of duties in the sale price. The benefit of cum-duty, if extended to appellant, would be contrary to the provisions of section 4 of Central Excise Act, 1944 - Appeal dismissed.
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