TaxTMI 
TaxTMI 
2015 (9) TMI 1209
X X X X Extracts X X X X
X X X X Extracts X X X X
....Coca Cola (India) Ltd. was to give one item of confectionary namely Drumbeat or Mint-o-fresh with each bottle. The advertisements were to be undertaken by the bottlers of Coca Cola (India) Ltd. Similarly, it was the bottler to Coca Cola (India) Ltd. who was to place orders directly to respondent and settle the account. It was observed that the price at which the confectionary items were being sold to bottlers of Coca Cola (India) Ltd. / or Coca Cola India Ltd. were in the range of 35% to 55% of the normal wholesale price of similar goods being sold to other wholesale dealers. Revenue therefore was of the view that the normal price of the goods at which these items are being sold to other customers should be taken and accordingly, two demand....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es to 35% to 55% charged to other wholesale dealer and respondent has not produced any quantity discount schedule to support the contention. In the absence of any quantity discount schedule, the difference in price cannot be considered due to quantity. It was further submitted that so called as different packing will not make any difference in prices. As can be seen from the4 details in the notice that all that was done is that the respondent had asked 24 items to be packed in each polybag as a crate of Thumps-Up contains 24 bottles. Putting 24 items of confectionary in a polybag cannot be considered as a different packing. Moreover, such a packing will not make difference in the price so as to bring the same to 1/3 rd or half of the normal....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... that the value declared must be accepted. a) Chetan B. Thadani vs. UOI 1987 (30) 287- BOM b) M/s. Brake India Ltd. 1998 (33) ELT 654 c) Standard Electric Appliances 1987 (23) ELT 302 4. We have considered the submissions made by both sides. We find that the agreement entered between Coca Cola (India) Ltd. and the respondent that states as under:- "1. Promotion: CCI shall support the captioned promotion planned to be run by the authorised bottlers of the Coca Cola Co. in India. The broad concept of the promotion is one 'Mint-o-singles pack (1.6 gm) free to every consumer with purchase of 200/250/300 in Thumps-Up 2. Order placement: Authorised bottler of Coca Cola Co. in India shall directly place orders on Candico (I) Ltd. and Cand....