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2018 (6) TMI 1415 - AT - Central ExciseMethod of Valuation - Section 4 or Section 4A of CEA - Appellant defaced and removed brand name “MILTON” from insulated wares and sold them as loose articles in bulk - Held that:- There is no dispute about the facts that the goods were sold in loose form after defacing / removing the brand name of Milton from such insulated wares. The appellants as per the conditions of NOC issued by M/s. Milton had removed all the brand name/ logo/ marking and packing which could identify the product with M/s Milton. In such case the appellant was not liable to clear the goods by affixing MRP as the same were not in packed form and the requirement under SWMA, 1976 was not applicable to the appellant. Valuation u/s 4 of CEA is applicable - appeal allowed - decided in favor of appellant.
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