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2004 (10) TMI 118 - AT - Central ExciseExtract: .......prescribed in Rule 34(b) of PCR, 1977, the exemption contained therein is available to the Respondents. We, therefore, hold that the impugned products are liable to be assessed on the basis of assessable value determined under Section 4 of the Central Excise Act and not under Section 4A of the Act. Thus, the appeal filed by the Revenue is rejected.
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