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2023 (8) TMI 609 - AT - Central ExciseMethod of Valuation - to be valued under Section 4 or Section 4A of Central Excise Act, 1944? - branded chewing tobacco of 8 gms and 9 gms packing falling under Chapter sub-heading 2403.9910, cleared in a pack of one bag containing 40 packets of the said goods and each pack containing 50 pouches of 8 gms and 9 gms each - HELD THAT:- This issue is no longer res-integra as in various judgments this issue is decided that the individual piece, if having less than 10gms even though the number of individual pieces are packed in secondary packet and cleared the individual piece bearing MRP which is having less than 10gms, shall be considered as retail pack and since it is less than 10gms, the same should not be valued under Section 4A. Accordingly, in the present case also, the individual piece of pouch is of 8gms/ 9gms even though 50 pieces of pouches are packed in one packet, the same should be valued under Section 4 and not 4A for the reason that the each pouch is considered as retail pack and not a packet of 50 pouches. Therefore, the value should not be governed under Section 4A whereas the same should be governed under Section 4. The very same issue of chewing tobacco was considered by this Tribunal in the case of M/S ARORA PRODUCT VERSUS CCE, JAIPUR-II [2011 (8) TMI 928 - CESTAT, DELHI] wherein the Tribunal held that both the legal requirements for applying section 4A were satisfied and hence Central Excise duty should have been paid adopting the value as per section 4A. The issue is no longer res-integra. Accordingly, the impugned order passed by learned Commissioner (Appeals) bears no infirmity and the same is upheld. Revenue’s appeal is dismissed.
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