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TMI Blog2016 (12) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... eir dealers directly from the factory and also through their Branch Offices located in various cities. Held that: - we find that the issue in the appeal is no longer res intergra and has been settled in favour of the assessee in the judgment of Hon’ble Supreme Court in the case of Jayanti Food Processing Pvt Ltd. vs. CCE [2007 (8) TMI 3 - Supreme Court] where the Hon'ble Apex Court held that these cases would be governed by the decision of the Tribunal in ITEL Industries Pvt. Ltd. vs. CCE [2003 (10) TMI 140 - CESTAT, BANGALORE] in which case the sale of telephones by the telephone manufacturing companies to DoT, MTNL & BSNL was considered and it was held that the duty will be under Section 4A of the Act and not under Section 4 - it was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said Refrigerators were not sold in the open market and were made specifically for use by M/s Coca-Cola India Pvt Ltd, M/s Hindustan Coca-Cola and their dealers. On the body of the said Refrigerators stickers showing trade name of Coca-Cola were also pasted on one or more side. The assessee cleared such Refrigerators to M/s Coca-Cola India Pvt Ltd, M/s Hindustan Coca-Cola and their dealers directly from the factory and also through their Branch Offices located in various cities. Revenue felt that the said Refrigerators were specially packed for the purpose of servicing an industry and therefore, their assessable value was not permitted to be worked out under Section 4A of the Central Excise Act, 1944. Their assessable value was liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. After hearing the opposing parties and perusal of the records, we find that the issue in the appeal is no longer res intergra and has been settled in favour of the assessee in the judgment of Hon ble Supreme Court in the case of Jayanti Food Processing Pvt Ltd. vs. CCE - 2007 (215) ELT 327 (S.C.). Hon'ble Apex Court held as under in the said order : 35. These appeals filed by the Revenue Department are against the Electrolux Kelvinator Ltd., and Electrolux India Ltd.,. These cases pertain to the valuation of the Refrigerators manufactured by the assesses. It is a common plea that after the manufacture of these Refrigerators, they are sold to the Bottling Companies like Pepsi, Coca Cola and other soft drink manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier part of this judgment. We do not see any reason to take a different view in case of the Refrigerators. It was feebly stated by Shri Subba Rao that the assesses have paid the duty based on contract price and not on the MRP. We do not think so as there is material placed before us by the learned counsel appearing for the assesses that the duty has been paid not on the contract price but on the MRP. However, we leave it open to the Department to take an action in accordance with law if it is found that the duty is paid on the contract price and not on MRP. Needless to mention that reasonable opportunity would be given to the assessees to put their say in case the Department decides to proceed against the assesses on this ground. However, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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