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2018 (4) TMI 1390 - AT - Central ExciseClassification of goods - SDIC tablets (Sodium di-chloroisocynurate) - assessee claimed classification of the product under CETH 29336910 but Revenue was of the view that such goods are to be classified as ‘disinfectant’ under CETH 38089400 - Revenue also held that the goods are required to be charged to excise duty on MRP based valuation. Held that: - Such goods are used for disinfectanting/ sanitizing of water and hence, are in the form of disinfectants. There is also no dispute on the fact that such goods are prepared in the form of tablets and are packed in unit containers with 10, 20, 50 and 100 tablets. Undoubtedly, such packaging is meant for retail sale and individual tablets are in measured doses - the goods are packed in retail packing, and merits classification under 3808 CETH the Central Excise Tariff. Valuation of goods for purpose of charging Excise duty - Held that: - it is evident that the goods are manufactured and packed for retail sale. Even if such goods packed in retail containers are further packed in bigger wholesale packages - the goods are liable to duty in terms of MRP based assessment under Section 4A. Appeal allowed - decided in favor of Revenue.
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