https://www.taxtmi.com/caselaws?id=331556 The Tribunal upheld the demand for differential duty on domestic kitchen appliances, ruling that accessories essential for the food processor's functioning should be assessed together with the basic unit under the MRP basis. The appellant's separate packaging of accessories with different MRPs to claim lower excise duty rates was deemed improper. While the Tribunal found no grounds for imposing penalties due to lack of suppression of facts, it clarified the assessment process and classification of accessories, ultimately disposing of the appeal without penalties. en-us Tue, 09 Aug 2016 00:00:00 +0530 Mon, 06 Feb 2017 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331556 The Tribunal upheld the demand for differential duty on domestic kitchen appliances, ruling that accessories essential for the food processor's functioning should be assessed together with the basic unit under the MRP basis. The appellant's separate packaging of accessories with different MRPs to claim lower excise duty rates was deemed improper. While the Tribunal found no grounds for imposing penalties due to lack of suppression of facts, it clarified the assessment process and classification of accessories, ultimately disposing of the appeal without penalties. Case-Laws Central Excise Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331556