2006 (7) TMI 75

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....led price declarations under the relevant Rules and declared the MRP of Coca Cola 500 ml PET Bottle at Rs. 11.25 for clearance exclusively to M/s. Hindustan Lever Ltd. M/s. HLL was actually purchasing the above goods for their free offer scheme with the sale of flora oil by them. Revenue proceeded against the Respondent on the ground that the valuation should be done under Section 4 and not under Section 4A as the goods were ultimately supplied free of charge by HLL to their customers. The Adjudicating Authority confirmed a demand of Rs. 90,026/-. The Respondents went in appeal to the Commissioner (A). The Commissioner (A) gave a finding that valuation of the goods in the present case would be governed by Section 4A. Therefore, he set aside....

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....nder Notification issued under Section 4A(1). This commodity is also governed by Standards of Weights and Measures Act, 1976 and the Rules framed thereunder. Therefore, on the sale of the 500 ml Coca Cola bottles the Respondents are required to declare the retail sale price of the goods. He has stated that it is immaterial what M/s. HLL does with the goods once the sale between them has taken place. For the above reasons, the valuation of the goods would be governed by Section 4A. The Commissioner (A) has cited Nestle's case where more or less similar facts are involved. The Tribunal has given a finding as follows : Sub-section (1) of Section 4A empowers the Central Govt. to specify in goods in relation to which the manufacturer is require....