Revenue Claims Tiles Exempt from Central Excise Duty for Industrial Consumers u/s 4A; Assessee Paid Based on MRP.

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....Valuation of goods - revenue is of the view that tiles have been cleared to industrial or institutional consumers, they are not required to discharge Central Excise duty as per Section 4A as clearance to these institutional or Industrial Consumer is exempt to affix MRP - assessee has rightly paid the duty on MRP basis - AT....