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TMI Blog2014 (12) TMI 1026X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 4A would not arise at all. This is the view taken by the Tribunal in the appellant’s own case [2008 (8) TMI 77 - CESTAT NEW DELHI] and Geoffery Manners & Co. Ltd. [2006 (8) TMI 56 - CESTAT, MUMBAI] - Decided in favour of assesse. - E/1285 & 1290/2005-NB(A) - Final Order Nos. A/181-182/2014-WZB/C-II(EB) - Dated:- 19-2-2014 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 4A, whenever the goods are intended for retail sale, they discharge excise duty liability on Retail Sale Price (RSP) basis. However, they also supplied Aquafresh Toothpaste which is given as free samples by the buyer M/s. Glaxo SmithKline Asia Pvt. Ltd. along with the Horlicks manufactured and sold by them. In respect of such toothpastes which are supplied as free samples, the appellant disch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Measures Act, 1976 and Packaged Commodities Rules, 1977 would not apply at all. Since in the case of toothpaste supplied as free sample , they are not intended for sale let alone retail sale. Therefore, the provisions of Standards of Weights and Measures (Packaged Commodities) Rules would not apply and, therefore, the provisions of Section 4A would also not apply. Inasmuch as the goods are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 (204) E.L.T. 403, wherein also an identical issue came for consideration and it was held that value of toothpaste, where there is no requirement to display MRP, had to be determined in terms of Ujagar Prints case formula laid down by the Hon ble Apex Court. Accordingly, it is prayed that the appeal be allowed by setting aside the impugned order. 4. Learned Jt. Commissioner (AR) appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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