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TMI Blog2013 (10) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be considered as for retail sale, as the Hindustan Unilever is an industrial consumer who supplies these Tooth Brushes as free supplies to the purchasers of Tooth Pastes – Relying upon Jayanti Food Processing (P) Ltd Versus Commissioner of Central Excise, Rajasthan [2007 (8) TMI 3 - Supreme Court] the issue to be decided in favour of Assessee - stay granted. - Appeal No. : E/11559 of 2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, as the said items are notified to be covered under the said Section 4A. 3. Learned counsel would take us through the order in original and show cause notice allegations. He would submit that the issue, appellant supplied Tooth Brushes to Hindustan Unilever Limited for free distribution along with various Tooth Pastes, is not disputed. It is his submission that when the goods are cleared for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Rule 3 specifically indicate that it will apply to the packages intended for retail sale. It is his submission that appellant herein is not selling the Brushes on retail but clearing the same in combo pack. 4. Learned Additional Commissioner (AR) on the other hand would rely on the very same decision of the Apex Court in the case of Jayanti Food Processing (P) Limited and submit that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On perusal of the record, it transpires that the show cause notice, in Para 2 and 4, specifically mentions that the appellant herein have manufactured and cleared the Tooth Brushes in bulk, which are not sold in the open market and also not readily marketable and also indicates that goods cleared to manufacturers of Tooth Pastes, to be supplied free along with toothpaste. It also transpires that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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