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M/s Hindustan Lever Ltd. Versus Commissioner of Central Excise, Mumbai-I

2015 (9) TMI 621 - CESTAT MUMBAI

Valuation - Determination of assessable value - clearing soaps in bulk to job-worker without marking MRP - Job worker in turn were packing the individual soaps in multi-piece packaging - Held 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 (Determinati .....

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ob-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 of cost of packing material as claimed by the appellant. - Decided in favour of assessee. - Appeal No. E/1599/05 - Final Order No. A/2593/2015-WZB/EB - .....

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dividual soaps cleared by the HLL were not marked with any MRP, however, the multi-piece pack was marked with MRP. Multi-piece packs also contain higher MRP, which was crossed and a lower MRP was indicated for sale and purchase of multi-piece pack. 2. Two show-cause notices were issued to them seeking to levy duty at the higher MRP (which was crossed out) printed on the multi-piece packaging. The Dy. Commissioner in his order dropped the demand relying on the Circular No. 673/64/2002.CX dated 28 .....

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he 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 eac .....

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f valuation under section 4A." 3. Subsequently, the said Order-in-Original was reviewed by Revenue and appeal was filed on two grounds. Firstly, on the ground that the said Circular is not applicable to the present case. Secondly, it sought to deny the deduction of the cost of carton claimed by the appellant in their clearance to M/s Ashapura Industries. The Commissioner (Appeals) in his order did not allow the appeal on the first ground. However, on the second ground, the appeal of the Dep .....

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