2010 (12) TMI 131

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.... The issue in dispute is as to whether the impugned goods namely Mortein Aerosol-Multi insect killer falling under CETA sub-heading 3808.10 is to be assessed in terms of Section 4A of the Central Excise Act, 1944 read with Notification No. 13/2002-CE dated 1.3.2002, or under Sec. 4 of the Act  the case of the Department is that the item in question is not covered by the description under Sl. ....