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2011 (6) TMI 547 - CESTAT, MUMBAITransaction value based valuation or MRP based valuation - Section 4 or section 4A - respondent has cleared the mango avakai pickles without declaring the MRP - product was distributed for sale promotion and they determined the assessable value under Section 4 of the Central Excise Act 1944 – Held that:- pickles in question was not intended for retail sale, as per Rule 3 of Standard of Weight and Measurement (Package Commodity) Rules does not apply and MRP is not required to be affixed on the impugned goods, valuation as per Section 4A is not required. As the respondent has cleared the goods on transaction value to M/s Nestle and same has been clarified by the Board circular no. 625/15/02-CE dated 28.2.2002, Appeal filed by the revenue is dismissed
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