Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 399 - AT - Central ExciseValuation - appellants are importers of set top boxes which are supplied free of cost to their customers of Direct to Home TV connections. The set top boxes are provided free of cost by the appellants and the ownership of the same is not transferred to the customers - In view of the fact that the impugned goods in this case are not sold as there is no transfer of the ownership of the same and there is also no such finding to the contrary in the impugned order, by applying the above cited decision of the Supreme Court in the case of Jayanti Food Processing reported in [2007 - TMI - 1560 - Supreme Court], it is evident that the provisions of Standards of Weights and Measures Act, 1976, cannot apply for the valuation of the impugned goods. Accordingly, for the purpose of calculation of additional customs duty on the subject goods, recourse has to be taken to Section 4 of the Central Excise Act, 1944 and not Section 4A thereof. Consequently, the impugned orders are set aside and both the appeals are allowed.
|