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2020 (2) TMI 182 - AT - Central ExciseValuation - MRP based value u/s 4A or transaction value u/s 4 - shampoo sold in sachets - HELD THAT:- The goods in question itself is not required to affix MRP as per Rule 34(b) of Legal Metrology Act / Rules. The Tribunal in the case of Sarvotham Care Ltd. [2013 (4) TMI 505 - CESTAT BANGALORE] had analysed a similar issue and has held that The goods in the form of liquid packed in sachets though may be sold in numbers, it cannot be said that they are not being sold by weight or volume as each sachet contains pre-determined quantity of the liquid by weight as well as by volume. The valuation done by the appellant under section 4 of the Central Excise Act, 1944 is correct. Therefore the demand made by the department under section 4A therefore cannot sustain - Appeal allowed - decided in favor of appellant.
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