2008 (10) TMI 444

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....ve, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellants are engaged in manufacture of quartz watches covered under the CETH 9102. Effective rate of duty payable on watches and clocks of retail sale price of less than Rs. 500/- per piece has been fixed @ 8% ad valorem vide serial No. 7 in the table of Notific....

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....sment of the goods has to be done under Section 4 of the Central Excise Act, 1944. Exemption notification is applicable only where the retail sale price of watches is less than Rs. 500/- and in the case of exported goods retail sale price is not required to be affixed as per Standard of Weight and Measures Act, 1976. Therefore, they cannot be compelled to pay 8% as Central Excise duty instead of 1....

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....of India, retail price cannot be affixed on the export goods. Therefore, the exemption Notification cannot be applied to watches sold in other countries. As rightly pointed out, for the same reason the Standard of the Weight and Measures Act also cannot be made applicable in respect of goods exported out of India. Since Indian Government has no control over sale price in respect of exported goods,....