2007 (4) TMI 129

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..... uards, Patna and claimed Nil rate of duty under sub-heading No. 6401.12 as according to them the value of the footwear did not exceed Rs. 75/- per pair. It is the contention of the appellants that the impugned goods were notified under Section 4A of the Central Excise Act, 1944 and, therefore, the maximum value appearing under sub-heading No. 6401.12 is required to be determined under sub-section .....

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..... (N.T.), dated 27-8-97, the value of the impugned goods comes to Rs. 55.86p. and hence the same is clearly below Rs. 75/- stipulated under the sub-heading No. 6401.12. 4. Heard the Ld. D.R. 5. We find that the argument advanced by the appellants is correct in law. Since the goods are notified under Section-4A, the value has to be determined in accordance with the sub-section 4A(2) from the retail .....

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