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2017 (10) TMI 203 - AT - Central ExciseValuation - free sample given along with the main product - promotional pack of Maggi Noodles, which are not sold as such, whereas the same is supplied free of cost either by the appellant or by Tata Tea Ltd. - whether to be valued under Section 4 of the Central Excise Act, 1944 or under Section 4A? - appellant cleared Maggi Atta Noodles of pack size 96* 100 Gms as free packs with the Maggi Hot & Sweet Sauces manufactured and cleared by them. On the said free pack the appellants printed the words Free. Not for Sale. As regards the supplies made to Tata Tea on the agreement, on the pack no MRP was mentioned and declaration was made on the pack free with Tata Tea, and determined the assessable value under Section 4. Held that: - On the pack no MRP mentioned and the packs also bore the mention that Free not for sale. Therefore, the provisions of Standards of Weights and Measures Act, 1976 and Rules made there under do not apply in such supplies. Therefore, the valuation of such goods cannot be done under Section 4A of Central Excise Act, 1944. The appellants have correctly valued the goods under Section 4 - The very same issue has been considered by the Hon’ble Supreme Court in the case of Jayanti Food Processing (P) Ltd. [2007 (8) TMI 3 - Supreme Court], where it was held that SC prescribes the ruling for proper valuation in 14 different but identical appeals in a single judgement - appeal allowed - decided in favor of appellant.
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