2009 (11) TMI 574 - AT - Central Excise

MRP base valuation - Under section 4A of the Central Excise Act 1944 - There is no evidence to indicate that the three soap cakes contained in a pack can be sold separately - As such find no substance in the department s appeal wanting to assess the soap cakes on the basis of price for individual soap cakes - Hence the impugned order is upheld and the appeal is rejected.

Summary

The Appellate Tribunal CESTAT, CHENNAI upheld the lower appellate authority's decision regarding the assessment of soap cakes sold in packs of three at an MRP of Rs. 12. The department's appeal was rejected as there was no evidence to show that the individual soap cakes could be sold separately. The appeal was dismissed.