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2015 (8) TMI 1049 - SUPREME COURT

2015 (8) TMI 1049 - SUPREME COURT - 2015 (321) E.L.T. 177 (SC) - Valuation of auto bulbs - MRP based value u/s 4A or transaction value u/s 4 - the bulbs sold by the respondent are sold to the industrial units at a retail price less than ₹ 20 per bulb, the CESTAT has concluded that the goods would fall under Entry 8539.10. It is not in dispute that the bulbs are sold in the packaged form. - However, retail sale price (RSP) was not mentioned - Held that:- there was no necessity to mention th .....

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- Decision in the case of Jayanti Food Processing (P) Ltd. v. Commissioner of Central Excise, Rajasthan [2007 (8) TMI 3 - Supreme Court] distinguished - Decided against Revenue. - Civil Appeal No. 4035 of 2004 with C.A. Nos. 4910-4914 of 2004 and 6043-6044 of 2004 - Dated:- 6-4-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ. ORDER The respondents herein are engaged in the manufacture of auto bulbs of various sizes and voltage wattage under the brand name Antopal falling under entry 85.39. The .....

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units and ultra-violet or infrared lamps; Are lamps 8539.10 Vacuum and gas filled bulbs of retail sale price not exceeding ₹ 20 per bulb. 8539.90  Other 3. In the present case, as pointed out above, the Revenue has taken the position that the goods of the respondent-assessee fall under Entry 8539.90 that is other and on this, the rate of duty is 16 per cent, whereas for the goods falling under entry 8539.10, the rate of excise is 8 per cent. On this ground, the Revenue issu .....

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an equivalent amount of penalty. The view of the Commissioner was that in order to claim classification under Entry 8539.90, it was mandatory to mention the MRP on the pack of bulb which was not mentioned by the respondent in the instant case. For this purpose, the Commissioner referred to Note 7A of Chapter 85 which reads as follows :- For the purpose of the Chapter, the expression retail sale price has the meaning assigned to it in Section 4A of Central Excise Act, 1944 (1 of 1944). 5. F .....

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sidered the true import of Note 7A of Chapter 85 in conjunction with Section 4A of the Central Excise Act and particularly the term retail sale price which has been defined in the explanation contained in Section 4A of the Central Excise Act. This Explanation is to the following effect :- For the purposes of this section, retail sale price means any maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight .....

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STAT has concluded that the goods would fall under Entry 8539.10. It is not in dispute that the bulbs are sold in the packaged form. The only consideration which weighed with the Commissioner, prompting him to pass the order was that on these goods sold in packaged form, the retail price, viz., MRP, was not mentioned. 8. We are of the opinion that there was no necessity to mention this retail price on the bulbs sold in the packaged form in view of Rule 34 of The Standards of Weights and Mea .....

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f any industry as a raw material or for the purpose of servicing any industry, mine or quarry : Provided that this exemption shall not be available in respect of - (i) any yarn which is sold in hanks to handloom weavers; (ii) any component, part or material used in any workshop, service station or any other place where servicing or repairing of any bicycle, tricycle or motor vehicle within the meaning of the Motor Vehicles Act, 1939 (4 of 1939), is undertaken; (iii) any package containing a comm .....

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