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2017 (3) TMI 1138 - AT - Central ExciseMethod of Valuation - transaction value u/s 4 or MRP based value u/s 4A - fuse base /fuse links - whether the fuse base /fuse links manufactured and cleared by the appellant without individual packing in bulk in cardboard cartons are covered by section 4A of the Central Excise Act, 1944 read with notification issued thereunder or not? - it is the contention of the appellant that the goods manufactured were packed in cardboard cartons solely to protect the same from the damage during transit and goods were made available to the buyers for inspection - validity of SCN. Held that: - the SCN has been issued to the appellant is factually on wrong facts. In the SCN, it is alleged that fuse base or fuse links are individually packed but on production of sample, we find that these are not individually packed at all but these are packed in bulk in a carton of 3, 6 or 10 fuse bases or 3, 10 or 15 pieces for the purpose of transportation. The goods are in wholesale packs as is evident from the samples placed on record and before us that the goods are not individually packed and the goods are to be sold by manufacturer to wholesaler in bulk enabling the wholesaler to sell /distribute or deliver such goods to the consumer in smaller quantity - As the goods cleared by the appellant to the wholesaler are in bulk, therefore we hold that the appellants are clearing the goods in wholesale packages - the provisions of section 4A of CEA are not applicable to the facts of the case in hand - the appellant has correctly valued their goods and paid the duty under section 4 of CEA, 1944 on transaction value. Appeal allowed - decided in favor of appellant.
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