TaxTMI 
TaxTMI 
2009 (5) TMI 418
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....g a Tariff value of 60% of their retail price without affixing any MRP sticker even though there was a price list of the said goods. Further they were collecting an amount greater than the tariff value for which they had not discharged differential duty amounting to Rs.1,06,240/- for the period from 1-4-2003 to 8-7-2004. Therefore they were issued with a show cause notice dated 16-8-2005, proposing to demand the said amount with interest under Section 11AB of the Central Excise Act, 1944 and, impose penalty under Section 11AC of the Central Excise Act, 1944, and impose penalty under Section 11AC of the Central Excise Act, 1944, and the same was confirmed without imposing any penalty vide Order-in-Original No. 44/2005 dated 27-10-2005/31-10-....
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....t has realized more amount from their customers and hence, such amount would become be transaction value. 4. The learned DR on the other hand would submit that the appellants have adopted tariff value but have not affixed retail sale price on the goods cleared from their factory premises. It is his submission that the said notification will only apply if the retail sale price is affixed on the articles of apparels cleared from their factory. It is his submission that after taking the benefit of Notification i.e., discharging duty liability on the 60% of the value of retail sale price, the appellants have collected over and above the said amount from their customers. He would submit that this would fall under the transaction value, as the m....
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.... the purpose of determination of correct value in these types of case. It is undisputed that the goods cleared by the appellant i.e., articles of apparels will fall under Chapter 62 and Notification No. 20/2001-C.E. (N.T.), which fixes tariff value, will be applicable to the said goods. In order to appreciate whether the said notification will apply to the appellant's product or not, we reproduce the said notification. "Tariff values for articles of apparel and clothing accessories not knitted or crocheted- Notification No. 8/2001-C.E. (N.T.) superseded In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944), and in supersession of the notification of the Government of India in the M....