2016 (11) TMI 307 - SCH - Central Excise

Valuation of lipsticks of 10 gms or less to be arrived at under Section 4 or 4A of the Central Excise Act 1944 MRP Based Valuation u/s 4A read with rule 34 and 12(2) of Standards of Weight & Measurement (Packaged Commodity) Rules 1977 Held that - We find that the issue raised by the Department in this appeal is covered against the Department by the judgment of this Court in Commissioner of Central Excise & Customs Vapi v. Kraft Tech. Products Inc. 2008 (3) TMI 12 - Supreme court provisions of MRP not applicable and valuation is do be done u/s 4 of Central Excise Act 1944 Ref Case - 2007 (12) TMI 451 - CESTAT MUMBAI

Summary

The Supreme Court dismissed the appeal as the issue raised by the Department was already decided against them in a previous judgment (Commissioner of Central Excise & Customs, Vapi v. Kraft Tech. Products Inc., 2008). (Case citation: 2016 (11) TMI 307 - SC)