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2017 (4) TMI 494 - AT - Central ExciseValuation - repellent bottle supplied for free along with the machine - The appellant was discharging excise duty on combipack on the MRP declared on the said combipack after abatement - the department was of the view that the appellant has not included the value of the refill and has discharged the excise duty on only the MRP of the machine itself - Held that: - the appellant had paid duty on MRP thereon and machine is also be in combipack and price of the combipack is written on the packages of the combipack - the decision of M/s Icon Household Products Pvt. Ltd.[2007 (7) TMI 24 - CESTAT, CHENNAI] is squarely applicable to the facts of this case, where the Tribunal observes that assessment is to be being on the basis of assessment of the combipack and the LVD supplied free in the multipack need not be separately assessed to duty, and MRP printed on the combipack should considered - demand set aside - appeal allowed - decided in favor of assessee.
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