Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 319 - AT - Central ExciseAppellant’s factory situated at Silvassa (Sales Tax exemption zone) – two MRPs printed on two different types of A.C., depending upon area in which goods to be sold - difference in the two MRPs was exactly equivalent to the sales tax element involved – since no two MRPs fixed on single package, Expl. 2(a) to Section 4A cannot be applied – good sold in Silvassa carrying different MRP, on account of non-levy of sales tax, is required to be adopted as correct MRP for levy of Central Excise duty
|