https://www.taxtmi.com/caselaws?id=166111 Where tariff values were fixed under Section 3(2) of the Central Excises and Salt Act, 1944, that valuation scheme governed assessment and displaced any resort to Section 4 as an alternative. Rule 9-A was read as supporting levy and collection on notified tariff values, and the later insertion of Section 4(3) from 1-10-1975 was treated as confirming an already implicit statutory position. Goods covered by notified tariff values were therefore assessed on that basis alone, and the assessee could not opt for a more beneficial Section 4 valuation. en-us Wed, 18 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 11:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166111 Where tariff values were fixed under Section 3(2) of the Central Excises and Salt Act, 1944, that valuation scheme governed assessment and displaced any resort to Section 4 as an alternative. Rule 9-A was read as supporting levy and collection on notified tariff values, and the later insertion of Section 4(3) from 1-10-1975 was treated as confirming an already implicit statutory position. Goods covered by notified tariff values were therefore assessed on that basis alone, and the assessee could not opt for a more beneficial Section 4 valuation. Case-Laws Central Excise Wed, 18 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166111