2018 (5) TMI 1510

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....i 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 Forces for their use is subject to assessment ....

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....cal 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. The organization service officers and staff of th....

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....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 statutory compliance. 13. That a 'maximum retail price....