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2008 (2) TMI 96 - AT - Central ExciseCombination pack of hair cream (M.R.P Rs. 33) & shoe polish (M.R.P Rs.12) was allowed to be assessed to duty on the basis of the combined M.R.P of Rs. 33/- printed on the combination pack shoe polish was a free-supply to the buyer as expressly indicated on the combination pack paid duty of excise on shoe polish when separately cleared from their factory hence ground raised by the Revenue whether shoe polish was excisable or not, is irrelevant to the substantive issue
Issues:
Assessment of duty on a combination pack of 'hair cream' and 'shoe polish' based on combined M.R.P. Analysis: The appeal by the Revenue concerns the assessment of duty on a combination pack containing 'hair cream' and 'shoe polish' with printed M.R.P values of Rs. 33 and Rs. 12, respectively. The lower appellate authority allowed the assessment based on the combined M.R.P of Rs. 33 on the pack, as the 'shoe polish' was provided as a free-supply clearly mentioned on the pack. The assessee previously paid duty on 'shoe polish' based on its individual M.R.P when cleared separately. However, when included as a free-supply in the combination pack, duty was paid based on the combined M.R.P. The decision of the lower authority was challenged solely on the grounds of whether the 'shoe polish' was excisable or not, with no other issues raised. Upon review, it was observed that both the Revenue and the assessee acknowledged the excisability of the 'shoe polish' throughout the dispute period. The assessee had consistently paid excise duty on 'shoe polish' when cleared separately. Consequently, the question of excisability of the 'free supply item' was not in dispute between the parties. As a result, the substantive decision in the impugned order, approving the duty assessment based on the combined M.R.P, remained unaffected by the ground raised by the Revenue, which was deemed irrelevant to the main issue. Therefore, the Tribunal upheld the impugned order, dismissing the appeal by the Revenue. The decision was pronounced in open court, affirming the assessment of duty on the combination pack as per the combined M.R.P value printed on it.
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