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TMI Blog2011 (6) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... lue under Section 4 of the Central Excise Act 1944 – Held that:- pickles in question was not intended for retail sale, as per Rule 3 of Standard of Weight and Measurement (Package Commodity) Rules does not apply and MRP is not required to be affixed on the impugned goods, valuation as per Section 4A is not required. As the respondent has cleared the goods on transaction value to M/s Nestle and sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct declaration from 1.7.1999 nil MRP as the product was distributed for sale promotion and they determined the assessable value under Section 4 of the Central Excise Act 1944. It was alleged that they have contravened the provisions of Section 4A read with rule 9(1) and therefore the demand was raised for demanding differential duty. 3. Therefore, show-cause notice was issued for demanding d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that in case, their product is meant for retail sale to ultimate consumer through retail channel, they affixed the MRP paying duty accordingly and declared the MRP under Section 4A of the Central Excise Act.There is no dispute. But in the case of Mango avakai pickles which are meant for free distribution and was not intended for sale through retail channel they did not declare MRP on them. It wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the packages intended for retail sale. It is on record that the pickles which is in question is not meant for retail sale, are meant for free distribution for M/s Nestle by the respondent. As per the CBEC circular 625/15/02-CE dated 28.2.2002, it has been clarified that in respect of goods where MRP is not to be declared the valuation is to be done under Section 4 of the Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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