2007 (9) TMI 68

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....sable value of their product Rin Supreme 250 gms. (Rin) in September 97 and declared the revised assessable value in their price declaration filed with the department. They arranged to deliver to the buyers a bought out item Vim 200 gms bar (Vim) along with each cake of Rin. Invoices for Rin & Vim were raised such that their aggregate price was not above the assessable value of Rin prior to revisi....

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.... September 1997 was barred by limitation. During the material time Rin was not sold at any other price. 3. During hearing the learned counsel for HLL submitted that Vim bar claimed as supplied free of cost was a marketing strategy to promote sales of Rin. HLL had realized only the price as per declaration as consideration for Rin sold. There was no mis-declaration or short levy. They had advert....

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....the price was reduced, Original Rin bar was not sold. The aggregate price of Special Rin bar and a matchbox equalled the price of Rin bar prior to price revision. 4. The learned SDR reiterates the grounds urged in the appeal. 5. We have studied the records and submissions. We find that during the material period, HLL had cleared Rin on sale paying duty at the price declared under Rule 173C. ....