TMI Blog2010 (12) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... e notified under Section 4A of the Central Excise Act, 1944 the same are clearly not intended for retail sale as it is an admitted fact that the appellants have manufactured and supplied the Mysore Sandal Talcum Powder to M/s. Karnataka Soaps and Detergents Ltd. who in turn have supplied the same free along with 2 nos. of 75 gms. of Mysore Sandal soap - goods are neither intended for retail sale n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purpose of valuation, the appellants adopted the retail price declared on the plastic container less 50% claiming abatement under Notification No. 20/99-CE dated 28.2.1999 read with Section 4A of the Central Excise Act, 1944. The authorities below have rejected the claim for assessment under Section 4A of the Act and have instead ordered for valuation u/s 4 of the Central Excise Act, 1944, lead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stly the impugned goods are not meant for retail sale and therefore in view of Rule 3 of SWM Rules, the provisions of the rules are not applicable. He also states that under Rule 34(1)(b) of SWM Rules, packages containing 20 gms or less are exempted from the application of the SWM Rules. As such, he argues that the authorities below have rightly rejected the claim of the appellants for valuation a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions contained under Rule 3 and Rule 34(1)(b) of the said rules. Therefore, even though the impugned goods are notified under Section 4A of the Central Excise Act, 1944, the provisions of the said Section 4A for the purpose of valuation and assessment of the impugned goods are not applicable since the impugned goods are neither intended for retail sale nor are sold in retail being in the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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