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2018 (6) TMI 117 - AT - Central ExciseValuation - inclusion of value of bought out items (supplied free of cost) - Demand of Duty on the basis of MRP on the bought out staple pins cleared in separate master cartons from the factory of the appellant, supplied free of cost with the stapler manufactured by the appellant - whether the value of staple pins is not required to be included in the value of stapler? - inclusion of value of staple pins on the assessable value of stapler - multipiece package or not - CBEC Circular No.673/64/2002-Cx dated 20.10.2002 - extended period of limitation invoked Held that:- The multipiece package means a package containing two or more individual packaged or labelled pieces of the same commodities of identical quantity, intended for sale - Admittedly, stapler and staple pins are different commodities and the staple pins were given free along with staplers, in that circumstance, it cannot be termed it as two or more individual packaged or labelled pieces of the same commodity or identical quantity are packed in the present case. In fact, stapler and staple pins even not cleared in single package or unit container and these are also not cleared together in single carton. In that circumstance, it cannot be said that these goods cleared in multipiece package - para 4 (ii) of CBEC circular No. Circular No.673/64/2002-Cx dated 20.10.2002 is not applicable to the facts of this case. The staple pins are not manufactured by the appellant but these are bough out items and it is a fact on record that the appellant has not manufactured staple pins and these staple pins are supplied by the appellant free of cost - the value of bought items (supplied free of cost) shall not form the part of assessable value of staplers. Extended period of limitation - Held that:- As the issue is debatable in nature, the extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant.
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