Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1125 - CESTAT MUMBAIValuation - transaction value or MRP based value - Sales Promotion Scheme - pack of Maggie Noodles supplied along with Sundrop Oil freely, each pack of the product bear the word Free Not For Sale and also did not bear MRP - whether the valuation is to be done u/s 4 or u/s 4A of the Central Excise Act? - Held that: - the identical issue has been decided in the case of Jayanti Food Processing (P) Ltd. Vs. Commissioner of C. Ex., Rajasthan [2007 (8) TMI 3 - Supreme Court], where it as held that the sale of goods to the buyer who used the goods not for retail sale but for free distribution under Sales Promotion Scheme, the value of the goods shall be governed under Section 4 and not Section 4A of the Central Excise Act. After-all if the contract of the chocolates was for the purpose of advertising of a particular product of the particular industry, it would be covered within the expression servicing any industry - appeal allowed - decided in favor of appellant-assessee.
|