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2015 (3) TMI 296 - AT - Central ExciseLevy of duty as per Section 4 or Section 4A - Classification of goods - Held that:- Examiner's report is not in dispute which clearly classified the product as "Other Mastics". Although the product in question is covered under Ch.3214, is "Other Mastics" but "Other Mastics" have been excluded for levy of duty as per Section 4A of Central Excise Act, 1944. Therefore, both the lower authorities have rightly held that the duty on the product is to be leviable as per Section 4 of the Act i.e. on transaction value. - No infirmity in the impugned order and the same is upheld - Decided against Revenue.
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