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2011 (7) TMI 983 - AT - Central ExciseMRP bases valuation under section 4A - Charging Optional Service Charges (OSC in short) and “Rust Proof Protection Charges (RPP in short) over and above the MRP - Violation of principles of natural justice - Circular No. 432/64/98-CX.3, dated 23-11-98 - Held that: on top of the packing box of each refrigerators/washing machines there is a sticker showing 5 years warranty which is very much in the knowledge of the customers when they buy the refrigerators/washing machines - It is also the fact on record that when these refrigerators/washing machines were cleared by their dealers to retail customers, dealers issue a composite invoices for the sale price+OSC/RPP - The contention of the appellants that the OSC is an additional consideration and is not affecting the value of the goods chargeable to duty under MRP valuation is not convincing as the goods were cleared by the dealers of the customers through consolidated invoices wherein the MRP+OSC and RPP are collected from the customers collectively - the goods have been sold over and above the MRP, therefore, the OSC/RPP are includable in the assessable value - Decided against the assessee
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