Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1242 - CESTAT CHENNAIValuation - section 4 or section 4A of CEA - HLL as part of marketing promotion intended to give 400 ml pack of Vanilla Gold Ice-cream along with 500 ml/750 ml of Sundae - Revenue's case is that Vanilla Gold Ice-cream should also should suffer duty under Section 4A and not under Section 4 - Held that: - Admittedly the goods cleared by the appellants are in retail sale packs intended for retail consumers through their client HLL. They have discharged correct duty on the printed MRP on such retail packs. The fact that there are certain free supplies along with frozen dessert in the form of vanilla gold ice-cream does not change valuation of such products for duty purpose - appeal allowed - decided in favor of appellant.
|