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2015 (9) TMI 621 - CESTAT MUMBAI

2015 (9) TMI 621 - CESTAT MUMBAI - 2015 (324) E.L.T. 614 (Tri. - 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 ha .....

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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 of cost of packing material as claimed by the appellant. - Decided in favour .....

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in turn were packing the individual soaps in multi-piece packaging. The individual 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 o .....

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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 app .....

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inted on it, the MRP printed on the multi-pack will be taken for purposes of 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 appea .....

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on a comparable assessable value of similar goods cleared from the premises of the job-worker except for the adjustment to the cost 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 determinab .....

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