2018 (5) TMI 1510

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....ti,(Advocate) For Respondent: Shri A. Mishra (A.R.) Per: Dr. D.M. Misra Heard both the sides. 2. This is an appeal filed by the Revenue against Order-in-Original No. 22/DEM/VAPI/2011 passed by the Commissioner of Central Excise - Vapi. 3. The short issue involved in the present appeal is whether the Odomos Repellant Cream supplied by the appellant to Armed Forces/ Para Military Forc....

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....earing both the parties, it appears that an identical issue had come up before the Tribunal in the case of Charms Cosmetics Pvt. Ltd. vs. CCE: 2017 (352) ELT 197, where it was observed that : "11. The Canteen Stores Department (CSD) is wing of the Ministry of Defence. It is a presidential artifice which is assigned to that Ministry in the Government of India (Allocation of Business) Rules, 1961....

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....vided by such institutional consumer. So it is with the Canteen Stores Department. Goods procured in bulk are supplied to the members of the armed forces of the Union. The goods are procured through a competitive bidding process with prices fixed for a specified period. [The] procurement price has naught to do with the 'maximum retail price' even if affixed on the goods for reasons other than stat....

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.... there being any evidence that such price is the same as the affixed 'maximum retail price.' The intent of the appellant is thus, unambiguously, clear, i.e., it is not for retail sale. Consequently, it is the value determined under Section 4 of Central Excise Act, 1944 that will determine the basis for computation of duty liability." 5. By following the earlier Tribunal's order cited surpa, we ....