GST Helpdesk   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
GST - Acts SGST - Acts GST - FAQ GST Rates, Exemption CGST Notif. SGST Notif. Exempt Income Salary income
Extracts
Home List
← Previous Next →

2017 (6) TMI 760 - CESTAT CHENNAI

2017 (6) TMI 760 - CESTAT CHENNAI - TMI - Valuation - RSP valuation - whether the Talcum Powder in 25 gram packages cleared by the appellants which are meant for free distribution along with Santoor Bathing Bars are liable to be assessed under Section 4 or 4A of the CEA, 1944? - Held that: - the goods are supplied though not intended for retail sale - Rule 3 of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 states that the rules do not apply to goods not intended for retail .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2017 - Dated:- 13-6-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri Akhil Suresh, Advocate for the Appellant Shri S. Nagalingam, AC (AR) for the Respondent ORDER Per Bench The issue in the present appeal is whether the Talcum Powder in 25 gram packages cleared by the appellants which are meant for free distribution along with Santoor Bathing Bars are liable to be assessed under Section 4 or 4A of the Central Excise Act, 1944. 2. The appellants ar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ities) Rules, 1977 would apply and therefore the goods are liable to be assessed under Section 4A of the Central Excise Act, 1944. A show cause notice was issued raising the above allegations and proposed differential duty of ₹ 3,32,328/- along with interest and also proposing to impose penalties. Another show cause notice was also issued to M/s. WIPRO Ltd. as to why the goods should not be held liable for confiscation and also proposing for penalty. After due process of law, the original .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the goods were cleared to M/s. WIPRO Ltd. in bulk and they were not intended for retail sale. This was specifically mentioned on the packages. M/s. WIPRO Ltd. was supplying these goods along with Santoor Bathing Bar on which the retail sale price was affixed. Since the talcum powder packages / sachets supplied by the appellants were not intended for retail sale, the valuation has to be made under Section 4 and not under Section 4A. He relied upon the decision of the Tribunal in the case of G.S. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version