Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 130 - AT - Central ExciseValuation - Talcum powder - MRP u/s 4A or Ttransaction Value u/s 4 of the Central Excise Act, 1944 - Assessee adopted the retail price declared on the plastic container less 50% claiming abatement under Notification No. 20/99-CE dated 28.2.1999 - even though the impugned goods are notified under Section 4A of the Central Excise Act, 1944 the same are clearly not intended for retail sale as it is an admitted fact that the appellants have manufactured and supplied the Mysore Sandal Talcum Powder to M/s. Karnataka Soaps and Detergents Ltd. who in turn have supplied the same free along with 2 nos. of 75 gms. of Mysore Sandal soap - goods are neither intended for retail sale nor are sold in retail being in the nature of goods meant for free supply and further the packages being of 20 gms. each they also stand exempted from the application of the SWM Rules, 1977 -Appeal is rejected - Valuation to be made on transaction value u/s 4
|