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TMI Blog2009 (3) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... and Hon’ble Supreme Court held that Kitkat chocolate need not be assessed under Section 4(A). Similarly, in Sony case also, the Hon’ble Supreme Court held clearly that the assessment is to be on the basis of MRP on the TV and free gifts need not be included as part of consideration to be paid in regard to TV sets as such. - E/2903-2905/2004 - A/780-782/2009-WZB/AHD - Dated:- 17-3-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri H.D. Dave, Advocate, for the Appellant. Dr. Manoj Kumar Rajak, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - A short point to be decided in this case is whether the Hand Blender manufactured by the appellants and cleared as a free gif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1976 or the Rules made there under to print the MRP on wrappers of Kitkat Chocolates. Thrust of Section 4A of Central Excise Act, 1944 is on packages and not on commodity and only when goods are sold in packages that the Section would be attracted. Unless, there is sale as contemplated in Standard of Weight and Measures Act and Rules, the provisions of the same will not be attracted and thus, such packages would not governed under the provisions of the Rules. Similarly, he submits that in Sony (India) Limited case also it was held that sale price charged from the buyers as affixed at depot dose not cease to be sole consideration for such sale not withstanding free gifts offered by the assessee. The Court further held that offer of gift ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants were not manipulating price or any other details. 5. The Ld. DR on the other hand submitted that merely because there is no sale, it can not be said that there cannot be an assessment under Section 4(A). He relies upon the larger Bench decision in the case of Indica Laboratories Pvt. Limited case [2007 (213) E.L.T. 20 (Tri. - LB)] in support of his argument that sale is not a necessary condition for charging the excise duty and duty become payable in respect of every removal of excisable goods. The concept of quantity discount in the context of valuation is not applicable in determining value under Section 4(A). He also extensively relied upon the arguments advanced as mentioned in Para 26 of the decision of the Hon'ble Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear indication that the hand blender is given free when JMG is purchased. Thus it is clear from the package that hand blender is not sold separately at all. As pointed out by the Ld. Advocate, the case is similar to supply of Kitkat chocolate free with Pepsi bottle and Hon'ble Supreme Court held that Kitkat chocolate need not be assessed under Section 4(A). Similarly, in Sony case also, the Hon'ble Supreme Court held clearly that the assessment is to be on the basis of MRP on the TV and free gifts need not be included as part of consideration to be paid in regard to TV sets as such. In Calcutta Chemicals Co. Ltd. case [2008 (229) E.L.T. 117 (Tri.-Kolkata)], it was held that combination packs containing two Margo Soaps and one Neem soap is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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