Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 533 - AT - Central ExciseValuation - various cosmetic products - Transaction Value u/s 4 or MRP based value u/s 4A - technical professional products meant for professional use in salons - these products used by the professional in the hair style business - Held that:- it is clear from the records that the products professional technical products are sold by the appellant through the dealers and wholesalers to the salons and beauty parlors for their consumption, the fact which is not disputed in the appeal. If that be so, we find that the learned adjudicating authority was correct in holding that the respondent was not in error in discharging the duty liability on the clearance made by them of these products to salons and beauty parlors under the provisions of Section 4A of the Central Excise Act, 1944. - Decided against the revenue.
|