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2018 (5) TMI 1510 - AT - Central ExciseMethod of Valuation - Section 4 or 4A of CEA, 1944? - whether the Odomos Repellant Cream supplied by the appellant to Armed Forces/ Para Military Forces for their use is subject to assessment under Section 4 or 4A of CEA, 1944? - Held that: - Tribunal in the case of M/s Wipro Ltd. vs CCE & ST & Cus. Bangalore-II [2018 (3) TMI 981 - CESTAT Bangalore], considering the supply of Toilet Soaps to Canteen Stores Department of Ministry of Defence (CSD) has held that the assessment of such supply fall under the scope of Secton 4A of CEA, 1944. In the present case the entire supply are made to Armed Forces and Para Military Forces for their use only and there is no sale - valuation to be done u/s 4A of CEA - appeal allowed - decided in favor of appellant.
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