{"id":7769,"date":"2026-01-28T16:25:02","date_gmt":"2026-01-28T10:55:02","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7769"},"modified":"2026-01-28T16:25:02","modified_gmt":"2026-01-28T10:55:02","slug":"tobacco-products-assessable-under-section-4-not-4a-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/tobacco-products-assessable-under-section-4-not-4a-cestat","title":{"rendered":"Tobacco Products Assessable Under Section 4, Not 4A | CESTAT"},"content":{"rendered":"<pre><strong>Case Details:<a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000415429\/for-1-7-2017-1-2-2022-tobacco-products-assessable-usec-4-ce-act-not-usec-4a-with-notif-492008-cent-cestat\"> <span class=\"TextRun SCXW246040667 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW246040667 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Trimurti Fragrances &amp; Flavours Pvt. Ltd vs. Commissioner, CGST &amp; Central Excise, Kanpur (2026) 38 Centax 195 (Tri.-All)<\/span><\/span><span class=\"EOP SCXW246040667 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri P.K. Choudhary,<\/strong> Member (J) &amp; <strong>Anil G. Shakkarwar<\/strong>, Member (T)<\/li>\n<li><strong>S\/Shri Bharat Raichandani, Aneesh Mittal, Aishwarya Maheshwari,<\/strong> Advs., for the Appellant.<\/li>\n<li><strong>Dr. Raju Sakthivel,<\/strong> Commissioner, (A.R.) for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee adopted valuation of tobacco products under Section 4 of the Central Excise Act, 1944 for the period from 01-07-2017 to 01-02-2022. The department contended that the said goods were required to be assessed under Section 4A of the Central Excise Act, 1944 on the basis of maximum retail price, with abatement as prescribed under <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2049%2F2008-C.E.%20(N.T.),%20dated%2024-12-2008,&amp;itemType=AP\">Notification No. 49\/2008-C.E. (N.T.)<\/a>, dated 24-12-2008, and submitted that the said notification remained applicable even after 01-07-2017 till the issuance of <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%201%2F2022-C.E.%20(N.T.),%20dated%2001-02-2022.&amp;itemType=AP\">Notification No. 1\/2022-C.E. (N.T.)<\/a>, dated 01-02-2022. It was noted that Notification No. 49\/2008(supra) made reference to the Central Excise Tariff Act, 1985, which was repealed through Section 174 of the CGST Act with effect from 01-07-2017. It was further noted that although amendments were carried out in several notifications by <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2017%2F2017-C.E.,%20dated%2030-06-2017,&amp;itemType=AP\">Notification No. 17\/2017-C.E.,<\/a> dated 30-06-2017, substituting references to the First Schedule to the Central Excise Tariff Act, 1985 with the Fourth Schedule to the Central Excise Act, 1944, no corresponding amendment was made in Notification No. 49\/2008-C.E.(supra). The assessee contended that in the absence of an operative notification issued under Section 4A, valuation under the said provision could not be applied. The matter was accordingly placed before Central, Excise And Service Tax Appellate Tribunal (CESTAT).<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The CESTAT held that for the period from 01-07-2017 to 01-02-2022, tobacco products were required to be assessed under Section 4 and not under Section 4A of the Central Excise Act, 1944. The Tribunal held that Notification No. 49\/2008(supra), continued to contain a reference to the Central Excise Tariff Act, 1985, which stood repealed with effect from 01-07-2017, and that no amendment was made to align the said notification with the amended statutory framework. It was held that the department could not demonstrate how Notification No. 49\/2008 (supra), wherein the Central Excise Tariff Act, 1985 was referred to, could remain operational after its repeal. The Tribunal therefore held that there was no operating provision for assessment of tobacco products under Section 4A, and accordingly quashed the order.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Trimurti Fragrances &amp; Flavours Pvt. Ltd vs. Commissioner, CGST &amp;&hellip;<\/p>\n","protected":false},"author":16,"featured_media":7783,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-7769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tobacco Products Assessable Under Section 4, Not 4A | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT holds tobacco products assessable under Section 4 of Central Excise Act for period 1-7-2017 to 1-2-2022, not under Section 4A.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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