2002 (1) TMI 754

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....ssable value was declared to be Rs. 76.19. The second was for Vim in the same packing, with the free "scrubber" apparently covering patent thrown in. The assessable value for this was Rs. 64.94. The third, with which we are not concerned, is for Vim in 15 kg. Packing. The department declined to accept the lower price of Rs. 64.94 for 12 kg. for the Vim with the scrubber on the ground that, for the same quantity of the same product, the applicant had declared another price of Rs. 76.19. The Assistant Collector crystallised the issue in his order. An appeal was filed by the assessee against this order. The Commissioner (Appeals) dealt with the other issues, did not give any finding on this issue. His order has been appealed by the assessee. ....

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.... of valuation of shaving cream manufactured and sold by Hindustan Lever Ltd. supplied with a free packet of razor blades vis-a-vis the same product, shaving cream, sold without razor blades, and the supply of detergent powder, sold in one case with a bucket thrown in at a reduced price vis-a-vis such a product supplied without the bucket. The Tribunal noted that Section 4 of the Act does not regulate the price of excisable goods, and the manufacturer is free to sell the goods at any price which he likes. It noted that there was no allegation in the order of the Superintendent that the shaving cream, supplied with the laser blades and shaving cream supplied without laser blades, were cleared simultaneously during the relevant period and said....