2010 (12) TMI 130

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....jan Satapathy Heard both sides. The appellants manufacture sandalwood talcum powder under the brandname Mysore Sandal in 20gms plastic containers. The entire production of the sale was sold to M/s. Karnataka Soaps and Detergents Ltd. for free supply along with 2 nos. of 75 gms. Mysore Sandal soaps. For the purpose of valuation, the appellants adopted the retail price declared on the plastic conta....

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....s not applicable to the case of the appellants is incorrect. On this ground, the learned counsel contends that valuation under Section 4A of the Central Excise Act, 1944 is required to be done allowing the prescribed abatement on the MRP. 3.Heard Shri V.V. Hariharan, learned Jt. CDR who argues that firstly the impugned goods are not meant for retail sale and therefore in view of Rule 3 of SWM Rul....

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....p; As such, the impugned goods are neither intended for retail sale nor sold in retail apart from the fact that it is packed in 20 gm containers. Hence, as rightly contended by the Department, the impugned goods clearly fall under the category of goods to which the SWM Rules, 1977 do not apply in view of the provisions contained under Rule 3 and Rule 34(1)(b) of the said rules. Therefore, even tho....