2015 (1) TMI 496

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion of the Hon’ble Supreme Court in the case of M/s. Jayanti Foods Processing Pvt. Ltd. in [2007 (8) TMI 3 - Supreme Court] and the decision in the case of PG Electroplast Ltd. Vs. CCE - [2014 (7) TMI 575 - CESTAT NEW DELHI]. As the Tribunal in the appellants own case decided the issue in favour of the appellants and following the same decision we set aside the impugned order and allow the appeal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ifiable under Chapter 84 and 85 respectively. The issue involved is determination of the assessable value of the Electric Table Fan and Electric Rice Cooker supplied to the Tamil Nadu Civil Supplies Corporation (TNCSC) would be assessed under Section 4 or 4A of the Central Excise Act, 1944. The appellants cleared the goods under Section 4A of the Act. According to the Revenue, the appellant is lia .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X