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2018 (6) TMI 563 - AT - Central ExciseValuation - MRP Based valuation - sale of Refrigerators with Washing Machines & Colour Television with DVD Player in combo packs - Section 4A of the Central Excise Act, 1944 - Held that:- In the appellant’s own case for the earlier period the Hon’ble Apex Court in CCE, PONDICHERRY VERSUS M/S ICON HOUSEHOLD PRODUCTS (P) LTD. [2016 (11) TMI 309 - SUPREME COURT OF INDIA] has held that goods packed in combo which is being MRP on which the duty has been paid in terms of Section 4A of the Central Excise Act, 1944 after availing abatement, in that circumstances, the assessee is not required to pay duty on the separate MRP of the said goods - impugned order not sustainable - appeal allowed - decided in favor of appellant.
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