2004 (10) TMI 154

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..... ial on record it is found that the brief background of the case and issues is - (i) M/s. Electrolux (India) Limited, Refrigerator Plant, Dist. Chandra-pur (hereinafter referred to as the appellants) are, inter alia, engaged in the manufacture of refrigerators falling under Chapter Heading 84.18 of Central Excise Tariff Act, 1985. (ii) The refrigerators are chargeable to duty having bei .....

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..... sold to the dealers/distributors who in turns sell to individual consumer. There is no dispute in the present case that such sale are liable to be assessed under Section 4A i.e. MRP based assessment. (v) They also sell refrigerators to the bottling companies of Pepsi, Coco-Cola and other soft drink manufacturers under contract. The goods sold to the soft drink manufacturers are also affixed .....

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..... f ITEL Industries - 2004 (163) E.L.T. 219 (T) in that case the assessee sold telephone instruments to DOT/MTNL in bulk with MRP affixed on them. Who in turn lent the instruments to subscribers was no sale in retail. (b) CCE (Appeals) holding that the refrigerators are not sold by the appellants in Retail and since goods are sold in bulk to the soft drink manufacturers therefore provision o .....

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