TMI Blog2015 (9) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... ation as it only factors in the time of clearance but no difference on account of packing. It is seen that none of the Rules 4 to 10 are applicable to this situation and resort to Rule 11 is to be made. - Revenue has already accepted the valuation of the goods cleared from M/s Hindustan Lever Ltd. on the basis of assessable value of similar goods (except for the packing material) cleared from the job-worker's premises. The only difference between the goods cleared from the appellant premises and their job-worker's premises is a packing. Therefore, it is only just to say that difference between the values of the two clearances is only the cost of packing material. Under Rule, 11 it would appear reasonable to allow the adjustment on account o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comprising the multi-pack have clear markings that they are not to be sold separately or are packed in such a way that they cannot be sold separately, then the MRP indicated on the multi-pack would be considered for payment of duty u/s. 4A. (ii) if the individual items do not contain any such inscription (that they are not be sold separately) and are capable of being sold separately at the MRP printed on the individual pieces, then the aggregate of the MRP's of the pieces comprising the multi-pack would be considered for payment of duty on the multi-pack under section 4A. This clause will apply to only those multi-packs where the MRPs, both on the multi-pack and each of the individual items comprising the multi-pack, are clearly vis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of carton. It is seen that the Revenue has not challenged the principal by which value has been arrived i.e. comparison with the MRP based assessable value by which the said goods are cleared from the job-worker's premises. They have only challenged the adjustment on account of the cost of carton. 6. It is seen that since there is no assessable value determinable in this case recourse to Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 has been done. It would appear that determination of assessable value has been done by resorting to Rule 4 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. Thought, rule 4 is not strictly applicable to the situation as it only factors ..... X X X X Extracts X X X X X X X X Extracts X X X X
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