2016 (11) TMI 309 - SCH - Central Excise

MRP based Valuation - Section 4A - whether 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 - The issue is covered by the Judgment of this Court in CCE Bangalore Vs. Himalaya Drug Company 2015 (9) TMI 1272 - SUPREME COURT wherein 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 assessable under Section 4A - no duty liability on the gel supplied free hence there is no merit in the impugned order. - Decided against Revenue.

Summary

The Supreme Court dismissed Revenue's appeals and allowed the assessee's appeal based on the precedent set in CCE, Bangalore Vs. Himalaya Drug Company (2015). Civil Appeal No. 3057 of 2008 and Civil Appeal Nos. 8491-8494 of 2009 were dismissed, while Civil Appeal No. 2238 of 2013 was allowed.