Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s. Ador Multi Products Limited Versus CCE, Puducherry

2017 (6) TMI 760 - CESTAT CHENNAI

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 sale - Since the talcum powder packages / .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vi 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 are manufacturers of Talcum Powder and are r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

re 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 authority confirmed the differential duty .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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. Enterprises Vs. Commissioner of Central Ex .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version