2015 (9) TMI 621

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent : Commissioner of Central Excise, Mumbai-I ORDER Per: Raju: Appellant, M/s Hindustan Lever Ltd., are manufacturing soaps which are commodity covered under the Maximum Retail Price (MRP) based assessment. They were clearing soaps in bulk to job-worker, namely, M/s Ashapura Industries, who in turn were packing the individual soaps in multi-piece packaging. The individual soaps cleared .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mprising the multi-pack have clear markings that they are not to be sold separately or are packed in such a way that they cannot be sold separately, then the MRP indicated on the multi-pack would be considered for payment of duty u/s. 4A. (ii) if the individual items do not contain any such inscription (that they are not be sold separately) and are capable of being sold separately at the MRP prin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion 4A." 3. Subsequently, the said Order-in-Original was reviewed by Revenue and appeal was filed on two grounds. Firstly, on the ground that the said Circular is not applicable to the present case. Secondly, it sought to deny the deduction of the cost of carton claimed by the appellant in their clearance to M/s Ashapura Industries. The Commissioner (Appeals) in his order did not allow the appea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the said goods are cleared from the job-worker's premises. They have only challenged the adjustment on account of the cost of carton. 6. It is seen that since there is no assessable value determinable in this case recourse to Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 has been done. It would appear that determination of assessable value has been done by r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ar goods (except for the packing material) cleared from the job-worker's premises. The only difference between the goods cleared from the appellant premises and their job-worker's premises is a packing. Therefore, it is only just to say that difference between the values of the two clearances is only the cost of packing material. Under Rule, 11 it would appear reasonable to allow the adjus .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X