9911796707
TMI Blog2017 (11) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... : - Admittedly the goods cleared by the appellants are in retail sale packs intended for retail consumers through their client HLL. They have discharged correct duty on the printed MRP on such retail packs. The fact that there are certain free supplies along with frozen dessert in the form of vanilla gold ice-cream does not change valuation of such products for duty purpose - appeal allowed - deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... la Gold Ice-cream along with 500 ml/750 ml of Sundae. As per the clients instructions, the appellant packed these items and cleared them. The MRP printed on Sundae 750 ml also had indication that there is a free offer of 400 ml vanilla Gold Ice-cream, both are struck together for clearance. The appellants discharged central excise duty on the printed MRP in terms of Section 4A. They have also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Commodities) Rules, 1977. The differential duty was calculated based on the value which ought to have been the MRP of Vanilla pack and what was actually paid by HLL for such free pack. 2. The Ld. Counsel for the appellant submitted that as per the arrangement with their client they manufactured frozen dessert and Ice-cream and as per the promotion strategy, their client sold the frozen de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o HLL. As such the appellants are clearly covered by the provisions of Legal Metrology and the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. 4. We have heard both sides and perused the records. 5. Admittedly the goods cleared by the appellants are in retail sale packs intended for retail consumers through their client HLL. They have discharged correct duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable. There is no evidence that the MRP affixed on the retail pack is manipulated or not correct for the retail consumers. As such, we find that the proposal to vary such admitted MRP is not correct. The ratio of the Hon ble Supreme Court decision supra is applicable to the present case also. Accordingly, we set aside the impugned order and allow the appeal with consequential reliefs if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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