Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (4) TMI 253 - AT - Central ExciseValuation – applicability of Standards and Weights of Measures Act - respondent herein is clearing anti-dandruff shampoo and combining it with face wash gel – revenue submit that process of combining anti-dandruff shampoo and the face wash gel would amount to manufacture so Standards and Weights of Measures Act is applicable and cost of goods given free to be included in total MRP - - Since it is undisputed that the face wash gel is supplied free by the respondent and the product anti-dandruff shampoo is covered under Section 4A of the Central Excise Act, the provisions of Standards of Weights and Measures Act will be applicable and there will not be any duty liability on the face wash gel which is supplied free, as the respondent had combined these two and cleared the same under one retail sale price. In view of this, we do not find any merits in the appeal filed by the revenue. The appeal is rejected.
|