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2017 (2) TMI 59 - AT - Central ExciseValuation - MRP based valuation - inclusion of value of accessories of Kenstar Food Processors cleared separately in separate packages to the purchasers - It is contention that what they have cleared as Kenstar Food Processors is a self-contained electric motor having the functions of mixer grinder with additional facility of food processor along with attachments, hence subjected to MRP based assessment. But, when Kenstar Food Processors accessories are cleared, in a separate package, it is without any self-contained electric motor, hence, the same is subjected to assessment under Section 4 of CEA, 1944 - Rule 26 of Central Excise Rules,1944 - Circular No.625/16/02-CX dated 28.2.202 Held that: - On a plain reading of the aforesaid provision it reveals that Section 4A would be applicable to manufactured goods chargeable to ad valorem rate of duty and the main condition necessary for attracting the said provision is that the goods specified thereunder, is required under the provisions of Standards of Weights and Measurement Act, 1976 or Rules made there under to declare on the package thereof, the retail sale price of such goods - We are of the view that the requirement of affixing MRP on the retail package of Kenstar Food Processors Accessories be referred to Metrology Department seeking their opinion as to whether the appellants are required to affix MRP on the package containing Kenstar Foods Processors Accessories when the Kenstar Food Processors and the Accessories are cleared in separate packages. In the result, the impugned Order is set aside and the appeals are remanded to the ld. Commissioner for deciding the issue afresh after obtaining the necessary opinion from the Legal Metrology Department in this regard.
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