2017 (4) TMI 494

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....mic Appliances (All out Machines) as well as Mosquito repellent classifiable under chapter heading 8516.00 and 3808.10 of First Schedule Central Excise Tariff Act. Both the products were cleared on payment of excise duty under Section 4A of the Central Excise Act, 1944. 3. During the relevant period, the appellant launched a scheme under which the finished goods were sold under a combipack where each combipack consisted of a machine and a bottle of the repellent (refill). The appellant indicated on the pack that the repellent bottle is being supplied for free along with the machine. 4. The appellant was discharging excise duty on the above combipack on the MRP declared on the said combipack after abatement. 5. On scrutiny of the de....

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.... and cleared Mosquito Repellant Liquid (MRL) of 25 ml in a plastic container along with Liquid Vapourising Device. (Mortein Power Booster, hereafter referred to as LVD). The mosquito repellant liquid falling under Chapter sub-heading No.3808.10 of the First Schedule to CETA, 1985 and liquid vaporising device falling under Chapter sub-heading No.8516.00 of the said Schedule are notified for MRP based assessment in terms of Section 4A of the Act. The MRP of Rs. 36/- appears on the plastic container which holds the repellent liquid. The LVD is packed along with the plastic container with mosquito repellent liquid. The MRP of Rs. 36/-is also printed on the package containing both MRL and LVD. The assessee paid duty based on MRP of Rs. 36/- for ....