2018 (6) TMI 562

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..... Shakkarwar, Member (Technical) Shri Atul Gupta (Advocate) for Appellant Shri Rajeev Ranjan (Joint Commr.) AR for Respondent Per: Anil Choudhary That the present appeal has preferred by the Assessee against the impugned Order-in-Original No.42/Commissioner/Noida/2012-13 dated 19/11/2012 passed by the Commissioner, Customs & Central Excise, Noida. The issue involved in this appeal is w....

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....that the valuation should have been carried out as per the provisions of Section 4 of the Act. The said objection was raised by the department on the ground that ELCOT qualified as 'institutional consumers' under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and hence as per the exclusion clause under Rule 2A(b) of the said rules, the provisions of Section 4A would not b....

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....td., which is one of the partners in the consortium supplying CTVs to ELCOT and therein it was held that ELCOT is not an 'institutional consumer' or 'industrial consumer' in terms of Standards of Weights and Measures (Packaged Commodity) Rule, 1977 whilst being engaged in the activity of distribution of CTVs to general public. It stated that the activity of free distribution of CTVs among poorer s....