https://www.taxtmi.com/caselaws?id=264604 The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in a case concerning the valuation of excisable goods under Section 4A of the Central Excise Act. The dispute involved the inclusion of the value of a free Face Wash Gel when sold with a Dandruff Shampoo. The Tribunal ruled that the Maximum Retail Price (MRP) declared on the package should be the sole consideration for valuation, leading to no duty liability on the free gel. The Supreme Court affirmed this decision, emphasizing that the MRP declared on the product determines the valuation under Section 4A. en-us Wed, 09 Sep 2015 00:00:00 +0530 Fri, 01 Jan 2016 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264604 The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in a case concerning the valuation of excisable goods under Section 4A of the Central Excise Act. The dispute involved the inclusion of the value of a free Face Wash Gel when sold with a Dandruff Shampoo. The Tribunal ruled that the Maximum Retail Price (MRP) declared on the package should be the sole consideration for valuation, leading to no duty liability on the free gel. The Supreme Court affirmed this decision, emphasizing that the MRP declared on the product determines the valuation under Section 4A. Case-Laws Central Excise Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264604