2017 (11) TMI 1242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p;for the Respondent ORDER The appeal is against the order dated 19.08.2005 of Commissioner (Appeals), Central Excise, Chennai.  The appellants are engaged in the manufacture of 'Ice-cream'   and cleared the same after packing to M/s. Hindustan Lever Ltd. (HLL in short).  The products manufactured and cleared by them (Ice creams/frozen desert) are notified under Section 4 A o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eeded to demand differential duty on Vanilla Gold Ice-cream alleging that the same also should suffer duty under Section 4A and not under Section 4.  Accordingly, proceedings were initiated to demand differential duty which resulted finally in the impugned order.  The lower authorities confirmed central excise differential duty of Rs. 2,42,976/- along with interest.  The lower autho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....further addition  to the value can be made when the retail price printed covers the free supply items also.  In fact, the Ld. Counsel pleaded that if the contention of the SCN has to be accepted, they need not at all to pay the duty on vanilla ice-cream under Section 4.  However, he submitted that having paid duty under bonafide belief and collected from the client, they are not pro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lla gold ice-cream does not change valuation of such products for duty purpose.  The Hon'ble Supreme Court the  case of Himalaya Drug Company (supra) dealt with a similar situation and concluded that in terms of sub section (2) of Section 4 along with Explanation thereto, the MRP mentioned is to be the sole consideration in arriving at the transaction value at which the excise duty is pa....