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2010 (4) TMI 633 - CESTAT, MUMBAIFree distribution of goods - According to the department, the product, classifiable under Section 4A of the Central Excise Act - respondent was clearing baby power to M/s. Nestle (India) Ltd - They paid duty on such clearance as per the transaction value declared by them – Held that: - the baby powder was sold by the assessee under an agreed price to Nestle (India) Ltd., who, in turn, distributed the same as free gift along with their own product (Cerelac 400 Gr.) to their customers - MRP was printed on the package, it was scored off so that, effectually, the clearance of the goods was without display of any MRP - baby powder fell outside the purview of Section 4A of the Central Excise Act - The duty paid by the assessee in terms of Section 4 is in order.
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