Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2007 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (9) TMI 246 - CESTAT MUMBAIValuation - 50 ml bottles meant for free distribution to farmers along with seeds –MRP price not declared on the bottles of 50 ml. - unless there is an element of sale, as contemplated in section 2(v), Rule 6(1)(f) will not be attracted and thus such package would not be governed under the provisions of SWM (PC) Rules which would clearly take such package out of the restricted arena of section 4A(1) and would put it in the broader arena of section 4
|