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2015 (9) TMI 1272 - SC - Central ExciseMRP based Valuation - Section 4A - Revenue was of the view that since the face wash gel is sold free along with dandruff shampoo, the value / price of face wash gel should also be included and raised demand in this behalf applying the provisions of Section 4A of the Central Excise Act. - Held that:- Tribunal has observed that, "Since the Revenue has not contested that the products in question are covered under Section 4A and Standards of Weights and Measures Act, we hold that the products are assessable under Section 4A. In view of the decided case laws, there will not be any duty liability on the gel supplied free, hence there is no merit in the impugned order." - no merit in this appeal which is, accordingly, dismissed. - CESTAT has rightly decided the issue - Decided against Revenue.
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