TaxTMI 
TaxTMI 
2005 (8) TMI 222
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....in terms of Section 4 of the Central Excise Act. Razor blades are specified under Section 4A of the Central Excise Act. The consignments cleared for home consumption in India were being subjected to duty based on the MRP printed on the packets, in terms of Section 4A. Under the impugned order, excise authorities have held that the consignments exported to Nepal should also be valued in terms of Section 4A, that is based on their MRP. The present appeals challenge this finding. 3. The contention of the Senior Counsel for the appellant is that Section 4A is attracted only to cases where goods are statutorily required (under the provisions of Standards of Weights and Measures Act) to be marked with maximum retail price (MRP). It is the lear....
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....exemption notification and/or the said Rules. The value shall be the 'transaction value' and should conform to Section 4 or Section 4A, as the case may be, of the Central Excise Act, 1944. It is clarified that this value may be less than, equal to or more than the F.O.B. value indicated by the exporter on the Bill of Export." It is the learned SDR's submission that these instructions stipulate that export goods to Nepal shall be assessed to duty in the same manner as the goods for home consumption. It is being contended that since the consignments in question would have been valued under Section 4A if they were for home consumption, the valuation of export consignments to Nepal should also be under the same legal provision. 5. The dis....
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....lly exclude export consignments from the requirement to mark retail sale price. In view of this legal position, valuation of export consignments cannot be in terms of Section 4A. 6. Now, the question that remains is whether the supplementary instructions of the Board is contrary to this provision or whether those instructions are also in terms of the provisions of law. We have already reproduced the relevant para. It is being noted that, with regard to valuation, it is specifically stated that value shall be the transaction value and shall conform to Section 4 or Section 4A, as the case may be, of the Central Excise Act, 1944. Thus, those instructions also contemplate assessment under transaction value. The only thing to be seen is wheth....
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.... by the CBEC vide Circular No. 411/44/98-CX, dated 31-7-1998 and Circular No. 625/16/02-CX, dated 28-2-2002. A common position in both the circulars is that Section 4A applies only when there are statutory requirements for affixing MRP and not in the case of other goods. We read Para 2 of Circulars : "2. Instructions were issued by the Board vide Letter F.No. 341/64/97-TRU, dated 11th August, 1997, clarifying that sub-section (1) of Section 4A applies only when the MRP is required to be indicated under the provisions of Standards of Weights and Measures Act, 1976 or under any other law for the time being in force. In other words, Section 4A applies only where there is statutory of affixing the MRP. Accordingly, in case a manufacturer vol....