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2015 (9) TMI 1209 - AT - Central ExciseValuation - Held that:- Coca Cola (India) Ltd. was required advertise the product of the respondent along with their own product. It was obligatory on the part of the buyer to advertise the respondent's product in all advertising done by Coca Cola (India) Ltd. on television and press. We also have gone through the show-cause notice and we find that the price offered to Coca Cola (India) Ltd. are in the range 35% to 55% of the normal wholesale price. We also observe that the so called special packing is not very different. CCI have asked the respondent to pack specific number of confectionary items in every polybag. This is for bringing in line with their own system of packing i.e. cratewise. We do not find any specific details so as to indicate that the packing was very different and that would reduce the cost of the product to almost half to one third. - respondent has not been able to produce any quantity discount schedule so as to justify such low values due to higher quantity. Similarly, respondent has not been able to product any costing data relating to packing so as to justify such lower values. - Decided in favour of Revenue.
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