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TMI Blog2017 (6) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... s Commissioner of Customs & Central Excise, Tiruchirapalli [2017 (6) TMI 155 - CESTAT CHENNAI] and held the issue in favor of Revenue and held that there is no scope for deducting the value of M.R.P goods which are supplied along with identical goods in the same packing as quantity discount - appeal dismissed - decided against appellant. - E/301/2007, E/522, 523/2008 - 40873-40875/2017 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as discussed earlier, there is no such possibility in provisions of Section 4A ibid to allow for deduction of any such similar quantity discount. As mentioned earlier, there is no scope for reduction in the assessable value deemed to be equal to declared retail price. Only reduction permitted in the said section is that of abatement which would have to be specified/allowed by notification by Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 4A are not attracted in view of the ratio of earlier Tribunal's decision in Surya Food and Agro Ltd. case (supra). 6.11 Notwithstanding the contention of the ld. advocate with regard to finality of the ratio of Vinayaka Mosquito Coil Manufacturing Co. decision, we, however, find that the Hon'ble Supreme Court in their judgements in the case of C CE Bangalore Vs Himalaya Drug Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This is certainly not the facts of the case under decision. In this case, for eg; The syrup (Tushin syrup) is packed in unit container of 115 ml and the sticker with brand name, date of manufacture, M.R.P. etc. is affixed. 48 such unit containers are packed in one carton box. The M.R.P. of one unit container is printed on the box with the marking 48 x 115 ml. The invoice is raised only for 37 unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indica Laboratories Pvt.Ltd. Vs CCE Ahmedabad(supra) and that of the Hon'ble Supreme Court in the case of CCE Bangalore Vs Himalaya Drug Company (supra), we are of the considered opinion that there is no scope for deducting the value of M.R.P goods which are supplied along with identical goods in the same packing as quantity discount. In the result, the appeal is dismissed. 3. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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