TMI Blog2009 (4) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... and Measures Act will be applicable and there will not be any duty liability on the face wash gel which is supplied free, as the respondent had combined these two and cleared the same under one retail sale price. In view of this, we do not find any merits in the appeal filed by the revenue. The appeal is rejected. - E/348/2006 - 526/2009 - Dated:- 28-4-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri P. Devaraj, JDR, for the Appellant. None, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - This appeal is directed against the Order-in-Appeal No. 132/2005 dated 29-12-2005. 2. The relevant facts that arise for consideration are respondent herein is clearing anti-dandruff shampoo and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CBEC Circular No. 673/64/2002-CX. They had clearly disclosed the entire facts in their letter dated 14-6-2002 and so the question of levying the penalty and interest does not arise. Finally, they have requested the impugned order be quashed on the basis of Final Order No. 1774/2005 dated 5-10-2005 passed by the Hon'ble CESTAT, Bangalore. It is seen that the appellant had sent the raw materials and the packing materials to the job worker ad brought back the goods viz., Face Wash Gel, 50 gms and 100 gms and Dandruff Shampoo 120 ml for binding the said products together with the sticker label so as to complete the whole process of manufacturing. On going the Final Order No. 1774/2005 dated 7-10-2005 furnished by the appellant on the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Board's Circular No. 673/64/2002-CX dated 28-10-2002 under F. No. 6/11/2002-CX gives clarification regarding valuation of multi-piece packages, consisting of two or more consumer items of the same kind. The clarification is not applicable to this case as the combination of face wash gel and dandruff shampoo does not amount to a multi-piece package as the goods are not of the same kind. 3.1 The issue involved in this case is levy of Central Excise duty on the Face Wash Gel and not the question of valuation of shampoo. The decision in the case of Surya Foods and Agro Ltd. and M/s. Vinayaka Mosquito Coils reported in 2003 (156) E.L.T. 488 (Tri.-Del.) and 2004 (174) E.L.T. 107 (Tri.-Bang.) respectively are not applicable to the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not come within the ambit of the Standards of Weights and Measures (Package Commodity) Rules, 1977. Therefore, taking recourse to Sec. 4 and raising demand taking the value of the like goods manufactured and sold by them is as per legal requirements. In view of the above submissions, he prayed for setting aside the impugned order and confirming the demands. 4. None appeared on behalf of the respondent despite notice. Since the issue involved in this case lies in narrow compass, we take up the appeal for disposal in absence of any representation from the respondent. 5. We have considered the submissions made by the learned JDR and perused the records. 5.1 It can be seen from the reproduced portion of the Order-in-Appeal (in paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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