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2018 (2) TMI 356 - AT - Central ExciseValuation - section 4 or 4A? - “Coffee Bite Chocolate” cleared in bulk at the contract price - MRP not affixed - Held that: - the goods i.e., Coffee Bite Chocolates, have been cleared in bulk packs to the customers at contracted price. The packs so cleared did not have the Maximum Retail Price affixed, which were clearly printed with the words “Free with Mintz 500 gm. Jar.” - it is evident that the sale transaction is not in the nature of retail sale but one of bulk sale. The sub-section (2) of section 4A will not be applicable if there is no sale in retail to the ultimate customer - the valuation of the said goods will needs to be done by the assessee u/s 4 of the Act as has been done in the present case - appeal allowed - decided in favor of appellant.
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