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2017 (8) TMI 309 - CESTAT KOLKATAMethod of valuation - MRP based valuation - Powder Hair Dye (PHD) packed in sachets of 3 gms. 6/8 such sachets are put in a mono-carton - Section 4 or Section 4A of Central Excise Act, 1944? - Held that: - In view of the categorical clarifications issued by the Competent Authority, we find no merit in the conclusion drawn by the Original Authority regarding non-applicability of the Legal Metrology provision to the impugned goods - the Revenue did not bring any evidence to support the claim that the 3 gms. sachet is in fact a commonly traded retail pack in the market. On the contrary, the appellants produced supporting evidence to state that the mono-cartons containing multiple sachet are generally considered in retail trade as retail packs. Valuation has to be done in terms of Section 4A the calculation of duty liability and confirmation of demands in terms of Section 4 is not sustainable - appeal allowed - decided in favor of appellant.
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