9911796707
TMI Blog2014 (3) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... are not packed along with the detergent powder and if at all they are packed the maximum price at which the goods are sold is the price of detergent powder which alone can form the basis for arriving at the excisable value and therefore the entire approach of Revenue to add the MRP of the two products to arrive at the assessable value is wrong - Therefore, we grant waiver of pre-deposit of the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heme under which one bottle of Ujala Supreme is given free along with one detergent powder. Revenue entertained a belief that the MRP of Ujala Supreme should be added to the MRP of the detergent powder and then assessed as per the provisions of Section 4A of the Act. Accordingly, show-cause notice has been issued and after adjudication a demand of Rs. 62,405/- has been confirmed for the period fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that in the case relied upon by the Revenue is not in respect of products which are assessed to duty under Section 4A of the Act whereas in this case the assessment is under Section 4A. Further, in that case the two products were packed together whereas in the present case there is no such finding. Since the products are not packed together we do not see any merit in the case of Revenue whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
