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2009 (3) TMI 162 - AT - Central ExciseValuation – Inclusion of value of free gifts – clearance of JMG with the gift of Hand Blender valued at Rs. 56,98,800/ - Section 4A of the Central Excise Act, 1944 - held that - the hand blender contains very clear indication on the outer package that, it is being supplied free with the JMG. In addition, the package containing JMG and hand blender also shows clear indication that the hand blender is given free when JMG is purchased. Thus it is clear from the package that hand blender is not sold separately at all - the case is similar to supply of Kitkat chocolate free with Pepsi bottle and Hon’ble Supreme Court held that Kitkat chocolate need not be assessed under Section 4(A). Similarly, in Sony case also, the Hon’ble Supreme Court held clearly that the assessment is to be on the basis of MRP on the TV and free gifts need not be included as part of consideration to be paid in regard to TV sets as such.
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