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TMI Blog2017 (4) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... of this case, where the Tribunal observes that assessment is to be being on the basis of assessment of the combipack and the LVD supplied free in the multipack need not be separately assessed to duty, and MRP printed on the combipack should considered - demand set aside - appeal allowed - decided in favor of assessee. - E/2244/2008 - A/60556/2017-EX[DB] - Dated:- 16-3-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Ms. Krati Somani, Advocate- for the appellant Shri. V. Gupta, AR- for the respondent ORDER Per Ashok Jindal The appellant is in appeal against the impugned order wherein the differential duty has been demanded from the appellant alongwith interest and equivalen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e up before this Tribunal in the case of M/s Icon Household Products P. Ltd. reported in 2007 (216) ELT 579 (Tri. Chennai) which has been affirmed by the Hon ble Apex Court in reported in 2016 (340) ELT A38 (S.C.), therefore, the demands are not sustainable. It is also contested that the entire demand is barred by limitation as all the facts were in the knowledge of the department. 8. On the other hand, the Ld. AR opposed the contention of the Ld. Counsel and submits that the facts of this case are similar on different form the case of M/s Icon Household Products P. Ltd. (Supra). 9. Heard the parties and considered the submissions. 10. The Ld. Counsel for the appellant heavily relied on the decision of the case of M/s I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MRP of ₹ 36/- which is also the MRP printed on the combipack. We, find that as per Circular No.673/64/2002-CX, dated 28-10-2002, the CBEC had clarified that when two or more consumer items of the same kind notified under Section 4A are sold in a multipack, on one of which no MRP is printed, the MRP printed on the multipack will be taken for the purposes of valuation of the multipack under Section 4A. We find that as held in Surya Food and Agro Ltd. V. CCE (supra) the principle laid down in the Circular will apply also to a case where two dissimilar consumer items both subject to MRP based assessment are cleared in a combipack. Where an individual item is supplied free with no MRP printed on it, the MRP printed on the combipack shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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