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2017 (2) TMI 1166 - AT - Central ExciseValuation - Bromadiolone Cake - clearing in bulk quantity to their service division - valued as per Rule 6(b)(ii) of Central Excise Valuation Rules, 1975 or not? - Held that: - the goods supplied to service division and the goods sold in the market, there is clear distinction depending upon the packing. One product i.e. Bromadiolone Cake - 0.005% is in the same packing, therefore, the price of comparable goods is available. However, the respondent had admittedly paid the duty on the said product - the demand of duty paid on the product namely, Bromadiolone Cake-0.005% upheld. As regards other goods, since no comparable package of the goods which was supplied in the service division are available, therefore, the valuation of the goods was correctly done by the respondent under Rule 6(b)(ii) of Central Excise Valuation Rules, 1975. Appeal disposed off - decided partly in favor of Revenue.
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