2015 (1) TMI 496

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..... d LLM Appliances Ltd. Vs. CCE, Chennai-III [2014 (11) TMI 920 - CESTAT CHENNAI], decided the issue in favour of the assessee, following the decision of the Hon’ble Supreme Court in the case of M/s. Jayanti Foods Processing Pvt. Ltd. in [2007 (8) TMI 3 - Supreme Court] and the decision in the case of PG Electroplast Ltd. Vs. CCE - [2014 (7) TMI 575 - CESTAT NEW DELHI]. As the Tribunal in the appell .....

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..... n' and 'Electric Rice Cooker' classifiable under Chapter 84 and 85 respectively. The issue involved is determination of the assessable value of the Electric Table Fan and Electric Rice Cooker supplied to the Tamil Nadu Civil Supplies Corporation (TNCSC) would be assessed under Section 4 or 4A of the Central Excise Act, 1944. The appellants cleared the goods under Section 4A of the Act. According t .....

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