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2018 (11) TMI 410 - AT - Central ExciseMethod of Valuation -sale of mineral water to PVRs who are institutional consumers - whether valued in terms of section 4 or section 4A of CEA? - appellant availed area based exemption under N/N. 56/02-CE dt.14.11.2002 - Held that:- Admittedly, in this case, PVRs although are buying the goods in bulk from the appellant not using the same and ultimately are selling to their customers in retail. Therefore, these PVRs cannot be said institutional buyers - As there is only dispute whether the PVRs are institutional buyers, who are ultimately selling the mineral water to their customers against the certain price printed on the bottles, in that circumstance, it can be said the appellant is not clearing the goods to institutional buyers. Therefore, the appellant has discharged duty in terms of Section 4A of the Act. The issue decided in the case of JAYANTI FOOD PROCESSING (P) LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, RAJASTHAN [2007 (8) TMI 3 - SUPREME COURT], where it was held that there is no question of the applicability of Section 4 of the Act as the “package” as it is a retail sale of the package to the Jet Airways which supplies the same to the passengers on demand. Appeal allowed - decided in favor of appellant.
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