https://www.taxtmi.com/caselaws?id=361735 Valuation of colour television sets supplied for free distribution under a government scheme turned on whether the recipient undertaking qualified as an institutional or industrial consumer under the packaged commodities rules. The controlling view was that it did not, so the exclusion from Section 4A of the Central Excise Act, 1944 was unavailable and valuation under Section 4A remained appropriate rather than Section 4. Applying the coordinate Bench ruling on the same supply arrangement, the contrary demand could not be sustained, and the related interest and penalty were also set aside. en-us Wed, 11 Oct 2017 00:00:00 +0530 Thu, 14 Jun 2018 05:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361735 Valuation of colour television sets supplied for free distribution under a government scheme turned on whether the recipient undertaking qualified as an institutional or industrial consumer under the packaged commodities rules. The controlling view was that it did not, so the exclusion from Section 4A of the Central Excise Act, 1944 was unavailable and valuation under Section 4A remained appropriate rather than Section 4. Applying the coordinate Bench ruling on the same supply arrangement, the contrary demand could not be sustained, and the related interest and penalty were also set aside. Case-Laws Central Excise Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361735