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2023 (8) TMI 266 - CESTAT CHENNAIMethod of Valuation for payment of Counter Vailing Duty (CVD) - Section 4 or 4A of CEA? - MRP/RSP was affixed on each package - Educational Institution can be considered as a service industry or not - HELD THAT:- The imports having been made in 2012, the new Legal Metrology Act and Packaged Commodities Rules 2011 would apply - From the Rules, it is clear that only when the package is intended for retail sale the provisions of the Chapter for affixing MRP and other details would apply. Further, the definition of institutional consumer has also undergone change. Instead of the words ‘service industry’ the words used in the new definition of institutional consumer is ‘service institution’. The department has not doubted that the import is for sale to the RGKUT. This being so, the sale is not to an ultimate consumer and is only to institutional consumer. The view taken by the Commissioner (Appeals) that the assessment has to be made under normal transaction value under Section 4 is indeed legal and proper. There are no grounds to interfere with the impugned order. The impugned order is sustained - appeal dismissed.
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