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2015 (9) TMI 621
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....Ms Padmavati Patil, Adv. For the Respondent : Commissioner of Central Excise, Mumbai-I ORDER Per: Raju: Appellant, M/s Hindustan Lever Ltd., are manufacturing soaps which are commodity covered under the Maximum Retail Price (MRP) based assessment. They were clearing soaps in bulk to job-worker, namely, M/s Ashapura Industries, who in turn were packing the individual soaps in multi-piec....
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....ied that :- (i) if the individual items comprising the multi-pack have clear markings that they are not to be sold separately or are packed in such a way that they cannot be sold separately, then the MRP indicated on the multi-pack would be considered for payment of duty u/s. 4A. (ii) if the individual items do not contain any such inscription (that they are not be sold separately) and are c....
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....k will be taken for purposes of valuation under section 4A." 3. Subsequently, the said Order-in-Original was reviewed by Revenue and appeal was filed on two grounds. Firstly, on the ground that the said Circular is not applicable to the present case. Secondly, it sought to deny the deduction of the cost of carton claimed by the appellant in their clearance to M/s Ashapura Industries. The Commis....
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.... comparison with the MRP based assessable value by which the said goods are cleared from the job-worker's premises. They have only challenged the adjustment on account of the cost of carton. 6. It is seen that since there is no assessable value determinable in this case recourse to Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 has been done. It would appea....