2002 (8) TMI 316

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..../s. Crompton Greaves Limited. M/s. Crompton Greaves, in turn, markets the kit at the MRP of Rs. 1695/- per piece. The impugned order has held that the kit is liable to pay duty on the basis of the MRP in terms of Notification No. 20/99, dated 28-2-99. 2. Notification No. 20/99 has been issued in accordance with the provisions of Section 4A of the Central Excise Act, 1944. That section makes a special provision for valuation of goods covered the requirement for affixing M.R.P. The effect of the notification is that goods specified in the table to the notification shall be subjected to Central Excise duty at the assessable value obtained by reducing the abatement prescribed in the notification from the retail sale price of the item. S....

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....it carton. (2)      Single unit packing for blade and subsequently 4 unit packing for blades. (3)      Single unit thermocols packing for pump and subsequently to be packed in unit carton i.e. One 4 unit carton of motor should contain 4 Nos. of motor (cooler) packed individually. One unit carton of blade should contain 4 Nos. blade packed individually. One 4 unit carton for pump to contain 4 pumps packed individually on thermocols packing". 5. From the price list dated 19-6-99 of M/s. Crompton Greaves Ltd. it was shown that the MRP for the cooling kit was Rs. 1695/-. The appellants have also produced sales brochure which described the Cooler Kit as consisting of fan an....

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....nd sales invoices that the goods in question are "cooler kit" consisting of two separate items, namely fan and pump. This kit is recognized as a separate item from electric fan. The purchase order separately mentioned price for fan and pump. The sale documents of the appellant and the trade also bear evidence that the price of Rs. 1695/- is not the price of fan alone but includes the price of pump as well. What is being sold at M.R.P. of Rs. 1695/- is not an electric fan, but a kit, which inter alia. includes a fan also. The affixing of M.R.P. of Rs. 1695/- on the packet containing fan does not mean that that amount is the sale price of fan. In respect of composite articles packed in more than one packet. M.R.P. is affixed only on one packe....