https://www.taxtmi.com/caselaws?id=361248 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. en-us Mon, 08 Jan 2018 00:00:00 +0530 Thu, 05 Mar 2020 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361248 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. Case-Laws Central Excise Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361248