2006 (8) TMI 56

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.....S. Sekhon, Member (T)]. - Appellants are engaged in the manufacture of Toothpaste, for the purpose of valuation of Toothpaste to determine the duty, valuation under section 4A of the Central Excise Act is called i.e. it has to be on MRP declared. The appellants also produced Toothpaste and cleared the same, which is not required to display the MRP, as per the Standard of Weights and Measures Rule....

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....le 6(b)(i) of the Central Excise (Valuation) Rules, 1975, cannot be upheld. The orders to that effect are set aside. 3.We could find that the issue of assessable value of goods manufactured on job-work basis but not consumed but returned to suppliers is not to be based upon the value of comparable goods under Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975, but are required to be val....