Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2010 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 10 - SC - Central ExciseMRP bases assessment - Section 4A - package weight 5.5 grams - exemption under Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Held that: - in view of the decision in the matter of Central Arecanut & Cocoa Marketing & Processing Co-Op. Ltd. vs. C.C.E. Mangalore, 2008 (226) ELT 369 (Tri.-Chennai), this appeal is dismissed. - the provisions of MRP are not applicable where the package is Exempt under rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Valuation to be done u/s 4 - [Commissioner of Central Excise Versus M/s. Kraftech Products Inc (2008 -TMI - 3484 - Supreme court) and COMMISSIONER OF CENTRAL EXCISE Versus CENTRAL ARECANUT AND COCOA MARKETING & PROCESS CO-OPERATIVE LIMITED (2010 -TMI - 77500 - SUPREME COURT) and CENTRAL ARECANUT & COCOA MARKETING & PROCESSING CO-OP. LTD. Versus C.C.E. MANGLORE (2008 -TMI - 4475 - CSTAT CHENNAI)]
|