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Commissioner of Central Excise, Bangalore Versus M/s. Himalaya Drug Company

2015 (9) TMI 1272 - SUPREME COURT

MRP based Valuation - Section 4A - Revenue was of the view that since the face wash gel is sold free along with dandruff shampoo, the value / price of face wash gel should also be included and raised demand in this behalf applying the provisions of Section 4A of the Central Excise Act. - Held that:- Tribunal has observed that, "Since the Revenue has not contested that the products in question are covered under Section 4A and Standards of Weights and Measures Act, we hold that the products are as .....

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., Mr. Shankar Divate, Adv., Mr. Pratik, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath, Adv., Mr. R. Ramachandran, Adv., Ms. L. Charanaya, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. ORDER The respondent-assessee herein is in the business of manufacturing and marketing of various ayurvedic medicaments and cosmetics which are classifiable under Chapter Heading Nos. 30 and 33 of the Schedule to the Centra .....

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ff Shampoo 200 ml were bound together and sold. It is not in dispute that MRP of both the items sold were mentioned and the assessee had been clearing the goods by paying excise duty at the said MRP. The Revenue, however, was of the view that since the face wash gel is sold free along with dandruff shampoo, the value / price of face wash gel should also be included and raised demand in this behalf applying the provisions of Section 4A of the Central Excise Act. The Customs, Excise and Service Ta .....

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, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. (2) Where the goods specified under sub-section (1) are excisable goods and are chargeable to duty of excise with reference to value, then, notwithstanding anything contained in section 4, such value shall be deemed to be the retail sale price declared on such goods less .....

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uch goods on the packages, or declares a retail sale price which does not constitute the sole consideration for such sale, or tampers with, obliterates or alters any such declaration made on the packages after removal, such goods shall be liable to confiscation. Explanation 1. - For the purposes of this section, "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes local or otherwise, freigh .....

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t packages for the sale of any excisable goods in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the excisable goods intended to be sold in the area to which the retail sale price relates." It is clear from the reading of sub-section (2) of Section 4 along with Explanation thereto that the MRP mentioned is to be the sole consideration in arriving at the transaction value at which the excise duty is payable. We ar .....

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