Section 4A valuation applies only to goods covered by the specific notification, not every product in a broad tariff heading.

Section 4A valuation under the Central Excise Act applies only when the goods are covered by the specific valuation notification for printed retail price assessment. Mere classification under a broad tariff heading in Chapter 38 does not by itself bring every product within that heading into section 4A. On the facts, the record supported the finding that the product was a mosquito repellant covered by the applicable notification, and the Revenue did not dislodge the first appellate authority's conclusion or show that the cited precedent required a different result. The valuation order was therefore sustained and the Revenue challenge failed.

---

---

Issues: Whether the product 'FINIT', cleared during the relevant period, was liable to assessment under section 4A of the Central Excise Act, 1944 as a mosquito repellant covered by the applicable notification.

Analysis: Section 4A applies where the goods fall within the scope of the valuation notification intended for consumer goods requiring assessment on the basis of the printed price. The general tariff heading in Chapter 38 of the Central Excise Tariff Act, 1985 does not by itself make every product under that heading amenable to section 4A. The notification was specific to mosquito repellants, and the record showed that the impugned product was a mosquito repellant. The grounds of appeal did not effectively displace the findings of the first appellate authority, nor did the cited precedent compel a different result on the facts.

Conclusion: 'FINIT' was not shown to fall outside the notification, and section 4A was applicable; the Revenue's challenge failed.

Final Conclusion: The valuation order of the first appellate authority was sustained and the Revenue appeal was rejected.

Ratio Decidendi: Section 4A applies only where the goods are covered by the specific valuation notification, and mere inclusion in a broad tariff heading does not make every product within that heading assessable on the basis of printed retail price.

---