9911796707
TMI Blog2008 (12) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (J) and K.K. Agarwal, Member (T) Shri Bharat Raichandani, Advocate, for the Appellant. Shri B.K. Singh, Jt. CDR, for the Respondent. [Order per: M.V. Ravindran, Member (J) ]. - These two appeals ale directed against orders-in-appeal No. PKA/374/M-III/2002, dated 4-9-2002 PD/25/Th-II/2003 dated 28-5-2003. Since both appeals raise the same issue they are being disposed off by a common order. 2. The necessary facts that arise for consideration are appellants herein are engaged in the manufacture of 'Shikakai' brand soap on behalf of Swastik Surfactants Ltd., on job work basis. The said products are covered under the provisions of Section 4A of The Central Excise Act, 1944 and the appellants discharged the duty liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 79 (Tri.-Chennai)] (iii) Vinayaka Mosquito Coil Manufacturing Co. v. CCE, Bangalore [2004 (174) E.L.T. 107 (Tri.-Bang.)] (iv) CCE, Mumbai v. Godrej Soaps Ltd. [2006 (198) E.L.T. 450 (Tribunal) = 2006-TIOL-14-CESTAT-MUM] (v) Hindustan Lever Ltd. v. CCE, Nagpur [2003 (158) E.L.T. 357 (Tri. Mumbai)] 4. Ld. Jt. CDR would submit that individual packs of soaps contained MRP of Rs. 12/- per pack and those were not scored off. He would also submit individual soap packs did not also contain any indication that they were to be sold in a set of three packs. He would submit that CBEC Circular No. 673/64/2002-CX dated 28-10-2002 would apply in this case. He submits that impugned orders are correct and they have to be upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in the Board and it has been decided to modify Board's Circular No. 639/30/2002-CX. dt. 24-5-2002 to the effect that once an MRP is scored out, (even if it remains visible) and another MRP printed on the package, it could not be said that the package has two MRPs printed on it, since the scored out MRP could not be considered as an MRP either by the seller or by the consumer. Hence the scored out MRP is to be ignored. 4. I am also directed to say that there is no uniformity in valuation of multi-piece packages, consisting of 2 or more consumer items of the same kind, with MRP printed both on the individual items and the multi-pack. For valuing such multi-packs it is clarified that:- (i) if the individual items comprising the multi-p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
