2006 (7) TMI 409

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....hri Chetan Lama, JDR, for the Respondent. [Order per : K.K. Agarwal, Member (T). - The applicant is engaged in the manufacture of Noodles, Ketchup, MAGGI etc. In respect of MAGGI Noodles intended for retail sale, the applicants are required to declare M.R.P. on the packets and to determine the assessable value under Section 4A of the Central Excise Act. They have entered into an agreement wi....

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....ale price of promotional pack of MAGGI Masala Noodles was agreed to as Rs. 5.45 per pack inclusive of sales tax, excise and transport cost for delivery at specified warehouse depots of ATFL. As this was an all inclusive price, the applicant claimed excise duty and freight as deduction from Rs. 5.45 as allowed for clearances under Section 4 of the Act and accordingly arrived at the assessable value....

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....es manufactured by appellants as per Standards of Weights and Measures Act, 1976 - duty of excise is required to be assessed in terms of M.R.P. under Section 4A of the Central Excise Act, 1944 even if chocolates were supplied as a free gift with another item. He submitted that subsequently the Tribunal has in the case of G.S. Enterprises v. Commissioner of Central Excise, Jaipur - 2004 (172) E.L.T....

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....arned D.R. on the other hand submitted that the decision passed in the case of Pepsi Foods and G.S. Enterprises are not correct as under the Standard Weight and Measures Act the exemption are provided under Section 34 only which has been discussed in the Nestle India case (cited supra) and the only exemption is in respect of packets which are specially packed for exclusive use of any Industry as a....