2009 (1) TMI 184 - AT - Central Excise

MRP Bases Valuation under section 4 of Central Excise Act, 1944 of Boken tiles goods removed for export and those were assessed for clearance with duty liability under Section 4A of Central Excise Act 1944 (hereinafter referred to as the Act ) but the same could not be exported as broken - since the goods (tiles) were subject to provision of that section being notified goods under that section appellant submits that the broken tiles not being marketable that should not suffer the duty department fails to prove that broken tiles are marketable - claim of the appellant acceptable with consequent ional relief.

Summary

The Appellate Tribunal CESTAT New Delhi, consisting of S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T), heard an appeal where the appellant argued that tiles being exported and assessed for clearance under Section 4A of the Central Excise Act 1944 should not be liable for duty, as they had already paid duty on unexported goods. The respondent cont official argued that the goods, upon return, should still be subject to duty under Section 4A. After considering both sides, the Tribunal found that the broken tiles were not marketable, not notified as dutiable goods, and therefore should not be subject to duty under Section 4A. The appeal was allowed, and the appellant was entitled to any consequential relief as per the law. The judgment was dictated and pronounced in open court by D.N. Panda, Member (J).