9911796707
TMI Blog2017 (6) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... ce placed in the case of GS. ENTERPRISES Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR [2004 (4) TMI 191 - CESTAT, NEW DELHI] - the valuation adopted by the appellants is legal and proper and the demand is unsustainable - appeal allowed - decided in favor of appellant. - E/206/2006 - Final Order No. 40940 / 2017 - Dated:- 13-6-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri Akhil Suresh, Advocate for the Appellant Shri S. Nagalingam, AC (AR) for the Respondent ORDER Per Bench The issue in the present appeal is whether the Talcum Powder in 25 gram packages cleared by the appellants which are meant for free distribution along with Santoor Bathing Bars are liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forum. 3. On behalf of the appellant, learned Counsel Shri Akhil Suresh submitted that the goods were cleared to M/s. WIPRO Ltd. in bulk and they were not intended for retail sale. This was specifically mentioned on the packages. M/s. WIPRO Ltd. was supplying these goods along with Santoor Bathing Bar on which the retail sale price was affixed. Since the talcum powder packages / sachets supplied by the appellants were not intended for retail sale, the valuation has to be made under Section 4 and not under Section 4A. He relied upon the decision of the Tribunal in the case of G.S. Enterprises Vs. Commissioner of Central Excise, Jaipur 2004 (172) ELT 31 (Tri. - Del) which has been affirmed by the Hon ble Supreme Court as reported in 2005 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tems. The Board clarified that Section 4A of the Central Excise Act is applicable in respect of those goods where the manufacturer is legally obliged to print the MRP on the packages of the goods, under the provisions of the Standards of Weights and Measures Act, or the rules made thereunder. The Board also clarified that if there is no statutory requirement under the provisions of Weight Measures Act for declare the retail sale price on the packages Section 4A will not be applicable. 7. Following the above dictum, we find that the valuation adopted by the appellants is legal and proper and the demand is unsustainable. The impugned order is set aside and the appeal is allowed with consequential relief, if any. ( Operative portion ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
