2015 (3) TMI 296

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..... "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. - Appeal No. E/162 and 163/05, E/CO .....

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..... f the Act. A Show-cause notice issued to the respondent requiring to pay duty as per Section 4A of Central Excise Act, 1944 which was adjudicated by the adjudicating authority who asked for a test report of the brand manufacturer of the respondent and held that as per the Examiners report the product falls under the category of Other Mastics which is not covered under Chapter Heading 3214.00 and .....

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..... n 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. 5. Accordingly, we do not find any infirmity in the impugned order and the same is upheld. The appeals filed by the Revenue are dismissed. Cross Objections are also disposed of in the above terms. (Orde .....

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