Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 1014 - AT - Central ExciseValuation - MRP Based Valuation - main allegation raised is that for the goods having same quality and quantity, the appellants have affixed different MRP for the distribution / supply in the same area - The defence taken by the appellant is that different MRP was affixed on the goods supplied in the same area because the supply was made to distinct class of buyers. Held that: - The basic feature of the MRP valuation is to have uniform pricing for the purpose of assessment for same kind of goods of manufacturer. The Central Excise Act, 1944 has adopted these provisions from the SWM Act and (PC) Rules in order to have uniformity in pricing as well as for discharging the duty. If the goods are supplied to institutional buyers and not intended for retail sale, it is not necessary for the appellant to affix the MRP. However, they have affixed MRP and discharged the duty under section 4A. The appellant asserts that they have discharged duty on the higher value of ₹ 70/- even though these regular packs were sometimes supplied to institutional buyers. It is not clear whether such duty has been discharged - The matter requires verification as to whether the appellant has been supplying goods to two distinct classes of consumers and whether duty has been discharged for the clearances. Appeal allowed by way of remand.
|