https://www.taxtmi.com/caselaws?id=126482 The Tribunal upheld the Commissioner (Appeals)' decision, ruling in favor of the respondents in a case concerning the assessment of shaving cream under Section 4A of the Central Excise Act. The Tribunal found that the shaving cream packs, provided as free supplies with another product, were not intended for retail sale. Citing the Supreme Court's precedent and a Circular by the CBEC, the Tribunal rejected the Revenue's appeal, emphasizing that excise duty did not apply to items supplied free with other products as part of a marketing strategy. en-us Fri, 19 Jun 2009 00:00:00 +0530 Wed, 21 Nov 2012 13:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126482 The Tribunal upheld the Commissioner (Appeals)' decision, ruling in favor of the respondents in a case concerning the assessment of shaving cream under Section 4A of the Central Excise Act. The Tribunal found that the shaving cream packs, provided as free supplies with another product, were not intended for retail sale. Citing the Supreme Court's precedent and a Circular by the CBEC, the Tribunal rejected the Revenue's appeal, emphasizing that excise duty did not apply to items supplied free with other products as part of a marketing strategy. Case-Laws Central Excise Fri, 19 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126482