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2016 (11) TMI 307 - SCH - Central ExciseValuation of lipsticks of 10 gms or less to be arrived at under Section 4 or 4A of the Central Excise Act, 1944 – MRP Based Valuation u/s 4A read with rule 34 and 12(2) of Standards of Weight & Measurement (Packaged Commodity) Rules, 1977 – Held that:- We find that the issue raised by the Department in this appeal is covered against the Department by the judgment of this Court in Commissioner of Central Excise & Customs, Vapi v. Kraft Tech. Products Inc. [2008 (3) TMI 12 - Supreme court ] provisions of MRP not applicable and valuation is do be done u/s 4 of Central Excise Act, 1944 [Ref Case - 2007 (12) TMI 451 - CESTAT MUMBAI]
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