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2017 (8) TMI 149 - AT - Central ExciseMethod of Valuation - combination pack - detergent powder and detergent cake - MRP based valuation - Revenue entertained a view that the duty liability of such retail package containing powder and cake is to be computed by taking MRP of individual items, when sold separately - Held that: - Admittedly, the appellants sold combination pack, in retail, containing 1 kg. of detergent powder with 160 gm. detergent cake. The sale price of the combination retail pack is printed on the pack. The retail pack clearly indicated the MRP as ₹ 36/- which includes the price of detergent cake. In such situation, we find no justification in further adding up the value or for demand of any differential duty. In the present case, we are dealing with the combination pack of consumer product sold with a single MRP. As a marketing strategy one of the product in such combo pack is declared to be free. However, the details printed on the combination pack makes it clear that the MRP is for detergent cake also. Appeal allowed - the item declared to be sold free need not be separately assessed to duty - decided in favor of appellant.
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