2006 (1) TMI 34

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....ation of "Cinthol Lime Fresh", and "Cinthol Scent Fresh" toilet soaps manufactured by the respondents and supplied free with Dabur Vatika Oil, Hit, Double Diamond Tea and Sargam Tea. 2. The assessee's contention is that the valuation of the said goods should be in accordance with the provisions of Section 4 of the Central Excise Act. Revenue is of the view that since the said toilet soaps are c....

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....provisions of Section 4A will not apply. He has further observed that the said Section apply, when the goods are sold under MRP, as per the requirements of the Standards of Weights and Measures Act and Rules made thereunder. Accordingly, he set aside the original order and allowed the appeal. Hence the present appeal filed by the revenue. 4. After hearing both sides duly represented by Shri S.S....

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....he goods are notified under Section 4A, the same are to be assessed on the basis of MRP, irrespective of the fact that what is the actual price of the same. The Tribunal observed that telephone instruments in that case were cleared in terms of the Packaged Commodities Rules and MRP was declared on the individual cartons. The fact that they were sold in wholesale to big customers against the contra....

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....tified under Section 4A would be assessed to duty under the said Section 4A even when the same are cleared on contract price. 5. As against the above decision, our reference has been drawn to another decision of the Tribunal in the case of G.S. Enterprises Vs. CCE, Jaipur, reported. in 2004 (172) ELT 31 (Tri.-Del) laying down that razors distributed free along with shoe polish would be assessed....