Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 760 - AT - Central ExciseValuation - RSP valuation - whether the Talcum Powder in 25 gram packages cleared by the appellants which are meant for free distribution along with Santoor Bathing Bars are liable to be assessed under Section 4 or 4A of the CEA, 1944? - Held that: - the goods are supplied though not intended for retail sale - Rule 3 of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 states that the rules do not apply to goods not intended for retail sale - Since the talcum powder packages / sachets supplied by the appellants were not intended for retail sale, the valuation has to be made under Section 4 and not under Section 4A - reliance placed in the case of GS. ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR [2004 (4) TMI 191 - CESTAT, NEW DELHI] - the valuation adopted by the appellants is legal and proper and the demand is unsustainable - appeal allowed - decided in favor of appellant.
|