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2019 (2) TMI 843 - AT - Central ExciseValuation - clearance to job worker of Lux Toilet Soaps for bundling/repacking in to 12 units a pack - cost construction method in terms of Rule 6 (b) (ii) of the Valuation Rules - It is the case of the appellant that Statutory Returns being RT-12 were filled from time to time declaring the semi finished goods - valuation under Rule 6(b)(i) of the Valuation Rules - from 01/11/1997 to 31/03/1998 - SCN was issued on 12/03/1999 - Held that:- The issue is no more res-integra in view of the decision of the Tribunal in the case of Cadbury India Ltd. Vs. Commissioner of Central Excise, Pune-I [2013 (9) TMI 130 - CESTAT MUMBAI], where it was held that This case of repacking of one type of retail pack into another type of retail pack-assortment pack called “Celebrations” by a job worker cannot be called bulk sale to an intermediary for further sale or distribution in smaller quantities - appeal dismissed - decided against appellant.
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