TMI Blog2018 (6) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... RY VERSUS M/S ICON HOUSEHOLD PRODUCTS (P) LTD. [2016 (11) TMI 309 - SUPREME COURT OF INDIA] has held that goods packed in combo which is being MRP on which the duty has been paid in terms of Section 4A of the Central Excise Act, 1944 after availing abatement, in that circumstances, the assessee is not required to pay duty on the separate MRP of the said goods - impugned order not sustainable - app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with DVD Player in combo packs. As the price of the combo pack is mentioned on the combo packs and cleared. On these goods duty is required to be paid after availing abatement in terms of Section 4A of the Central Excise Act, 1944. Therefore, the appellant is selling these goods in combo pack and paying Central Excise duty in terms of Section 4A of the Central Excise Act, 1944. The appellant is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Heard both the sides. 4. Considering the fact that in the appellant s own case for the earlier period the Hon ble Apex Court vide order reported at 2016 (340) E.L.T. A38 (S.C.) has held that goods packed in combo which is being MRP on which the duty has been paid in terms of Section 4A of the Central Excise Act, 1944 after availing abatement, in that circumstances, the assessee is not r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
