https://www.taxtmi.com/caselaws?id=461051 Air circuit breakers, MCCB and switch fuse cleared through dealers and distributors to industrial consumers were treated as assessable under transaction value under Section 4 of the Central Excise Act, 1944, not under the MRP-based scheme in Section 4A. The Tribunal followed its earlier ruling in the assessee's own case and held that the route of clearance through channel partners did not change the valuation method where the goods were meant for industrial consumers. As the conditions for Section 4A valuation were not satisfied on these facts, the demand was set aside in favour of the assessee. en-us Fri, 04 Aug 2023 00:00:00 +0530 Mon, 10 Mar 2025 01:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461051 Air circuit breakers, MCCB and switch fuse cleared through dealers and distributors to industrial consumers were treated as assessable under transaction value under Section 4 of the Central Excise Act, 1944, not under the MRP-based scheme in Section 4A. The Tribunal followed its earlier ruling in the assessee's own case and held that the route of clearance through channel partners did not change the valuation method where the goods were meant for industrial consumers. As the conditions for Section 4A valuation were not satisfied on these facts, the demand was set aside in favour of the assessee. Case-Laws Central Excise Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461051