2004 (2) TMI 392

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.... Mishra, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The appellant is a manufacturer of Mineral Water. Valuation of the product is required to be done under Section 4A of the Central Excise Act, that is based on the MRP printed on the product. The appellant's water bottle contains the following with regard to MRP : "MRP INCL ALL TAXES NORTH/WEST RS. 15/16 EAST & SOUT....

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....regions and each of those prices should be taken for the assessment of the goods, depending upon to which region it is cleared. 3. We have perused the records and considered the submissions made by both sides. The Explanation is unqualified. That is to say, whatever the considerations for which different prices are marked on a package, the highest price is to be taken into account. Therefore....