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Commnr. of Central Excise, Vadodara Versus M/s. Viacom Electronics P. Ltd. & Ors.

2015 (9) TMI 466 - SUPREME COURT

MRP based valuation u/s 4A - accessories - woofer is not a part of Television set and that they are being cleared and sold separately. This was the case, prior to introduction of assessment under Section 4A(MRP). The MRP based assessment is for telev .....

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the Petitioner : Mr. Jaideep Gupta, Sr. Adv., Mr. Rupesh Kumar, Adv., Mr. Ritesh Kumar, Adv., Ms. Sunita Rani Singh, Adv., Mr. Jitin Singh, Adv., Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. M. P. Devanath, Adv., Mr. Vivek Sharma, Adv., Ms. C .....

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ter referred to as "CESTAT"). Though various issues are decided by the CESTAT vide the aforesaid impugned order in favour of the assessee herein, in the present appeal preferred by the Revenue notice was issued limited to the question as to .....

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was noticed that AKAI brand colour TVS were being sold with audio output viz. 300 PMPO woofer. The O.M. in respect of 25" and 29" colour TV clearly show woofer as integral part of colour TV. During search conducted subsequently, it was not .....

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d, therefore, MRP method based assessment would be applicable thereto. In the reply filed by the assessee it was explained that woofers were not the integral part of the colour TV and they could function independently of their own and even TV could b .....

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