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        Central Excise

        2008 (4) TMI 635 - AT - Central Excise

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        Appellate Tribunal rules no duty on sugar-free product samples The Appellate Tribunal CESTAT, Ahmedabad upheld the Commissioner (Appeals) order, ruling that free samples of sugar-free products are not liable for duty ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Appellate Tribunal rules no duty on sugar-free product samples

                            The Appellate Tribunal CESTAT, Ahmedabad upheld the Commissioner (Appeals) order, ruling that free samples of sugar-free products are not liable for duty as they are not sold and lack an MRP. The assessment under Section 4 was deemed appropriate.


                            The Appellate Tribunal CESTAT, Ahmedabad rejected the Revenue's appeal against the Commissioner (Appeals) order. The appellate authority agreed that free samples of sugar-free products are not subject to duty as they are not sold and do not require an MRP. The assessment under Section 4 was deemed correct.
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