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2015 (8) TMI 1049 - SC - Central ExciseValuation of auto bulbs - MRP based value u/s 4A or transaction value u/s 4 - the bulbs sold by the respondent are sold to the industrial units at a retail price less than ₹ 20 per bulb, the CESTAT has concluded that the goods would fall under Entry 8539.10. It is not in dispute that the bulbs are sold in the packaged form. - However, retail sale price (RSP) was not mentioned - Held that:- there was no necessity to mention this retail price on the bulbs sold in the packaged form in view of Rule 34 of The Standards of Weights and Measures (Packaged Commodities) Rules, 1977, which gives an exemption in respect of certain packages and would include the category of goods sold by the respondents. - Section 4A in its wholesome form would not be applied in its entirety in cut and paste form. The relevant portion of the said Section, in view of Note 7A incorporates the meaning of ‘retail sale price’ which alone would apply. - Decision in the case of Jayanti Food Processing (P) Ltd. v. Commissioner of Central Excise, Rajasthan [2007 (8) TMI 3 - Supreme Court] distinguished - Decided against Revenue.
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