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2016 (11) TMI 309 - SCH - Central ExciseMRP based Valuation - Section 4A - whether 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:- The issue is covered by the Judgment of this Court in CCE, Bangalore Vs. Himalaya Drug Company [2015 (9) TMI 1272 - SUPREME COURT ] wherein 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 - no duty liability on the gel supplied free, hence there is no merit in the impugned order." - Decided against Revenue.
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