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2015 (9) TMI 621 - AT - Central ExciseValuation - Determination of assessable value - clearing soaps in bulk to job-worker without marking MRP - Job worker in turn were packing the individual soaps in multi-piece packaging - Held that:- Since there is no assessable value determinable in this case recourse to Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 has been done. It would appear that determination of assessable value has been done by resorting to Rule 4 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. Thought, rule 4 is not strictly applicable to the situation as it only factors in the time of clearance but no difference on account of packing. It is seen that none of the Rules 4 to 10 are applicable to this situation and resort to Rule 11 is to be made. - Revenue has already accepted the valuation of the goods cleared from M/s Hindustan Lever Ltd. on the basis of assessable value of similar goods (except for the packing material) cleared from the job-worker's premises. The only difference between the goods cleared from the appellant premises and their job-worker's premises is a packing. Therefore, it is only just to say that difference between the values of the two clearances is only the cost of packing material. Under Rule, 11 it would appear reasonable to allow the adjustment on account of cost of packing material as claimed by the appellant. - Decided in favour of assessee.
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