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2010 (10) TMI 284 - AT - Central ExciseValuation of shoap - Lux soaps manufactured by the respondents and sold in a multi-piece pack of four pieces with the package strip bearing the caption Buy 3 get 1 free - The MRP of the multi-piece pack was marked as Rs. 42/- and each of the individual soap cake was marked with an MRP of Rs. 14/- marked on it - the Tribunal s decision in CCE Trichy v. Henkel Spic India Ltd. holding in similar situation that there is no substance in the department s appeal wanting to assess the soap cakes on the basis of price of individual soap cakes.
The Appellate Tribunal CESTAT, Chennai ruled in favor of the respondents regarding the assessment of Lux soaps sold in a multi-piece pack of four pieces with a "Buy 3 get 1 free" offer. The Tribunal upheld the impugned order, rejecting the Revenue's appeal based on a previous decision and disregarding the Board's Circular.
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