TMI Blog1983 (3) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... R This appeal is directed against the order of the Appellate Collector of Central Excise, Bombay dated 29th December, 1978. It was originally filed as a Revision Application before the Central Government, but on transfer it has been registered as an appeal. 2. The Appellants manufacture tooth past (dental cream) for sale in the market. It is alleged that this product is also being distribut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrectly interpreted by the Collector. It is argued that the goods meant for gifts constitute a different class and cannot be equated with the goods which are meant for sale and, therefore, such goods be treated differently and not at par with the goods manufactured for the purposes of sale. We find no substance in this contention. Both type of goods are identical. Only user is by different persons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s would cover all types of dental cream under the trade mark Colgate which are manufactured and sold by the factory, whether for sale or for free distribution. The Central Excise Officer is simply to consider the assessable value of the article when the same is taken out of the factory premises and whether it is distributed as a free gift or sold is not relevant for the purposes of assessment. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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