TaxTMI 
TaxTMI 
TaxTMI 
2020 (3) TMI 838
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..../Adj/49/6058-60 dated 14.12.2009 against M/s Wrigley India Pvt Limited, Village Katha, P O Baddi, Distt Solan (HP)" 2.1 Respondents herein are engaged in the manufacture of Chewing Gum, Bubble Gum, Solano Candy and other confectionary items classifiable under Chapter 17 of First Schedule to Central Excise Tariff Act, 1985. 2.2 During course of Audit, it was noticed that they were packing and clearing their finished products in following manner on payment of duty as applicable after determination of the value as per Section 4A of the Central Excise Act, 1944: * The Bubble Gums are cleared in a jr containing 150 Bubble Gums; * Each Bubble Gum is marked with the Maximum Retail Price of Re. 1.00 and the jar also bear the MRP of Rs. 15....
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.... this appeal by Revenue. 3.1 In their appeal, Revenue has assailed the order of Commissioner stating as follows: * Adjudicating Authority has held that contention of respondent's that the jars being cleared by the respondents are retail packs is not correct as the phrase "Wholesale Pack" has been inscribed on the jar. The adjudicating authority has himself in para 4.5.3 observed "Thus the pet jars weighing 675 gm (150 Bubble Gums) plus 60 gms (20 Solano toffee) is neither a "Multi-piece package" nor a "retail sale packages" as they are not purchased by retail customers/ ultimate consumers. In the present case, the noticee have themselves mentioned/ printed the words "whole sale pack" on the jar". * After concluding that the pack was....
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....pondents have determined the assessable value of the jar by treating the MRP of Rs. 150 printed on the jar as MRP for the purpose of Section 4A of the Central Excise Act, 1944. * The value of the said jar containing 150 Bubble Gums and 20 Solano Toffees was to be determined under Section 4 in the manner as explained in para 6, 7, 8, 9 & 10 of the Show Cause Notice by application of Rule 4 and 11 of Central Excise Valuation Rules, 2000. This manner of valuation as per the Board Circular No 813/2005 dated 25.04.2005 and the decisions as follows: * Indian Drugs Manufacturer's Association [2008 (222) ELT 22 (Bom)] * Cadila Pharmaceuticals Ltd [2008 (232) ELT 245 (T-LB)] * By application of the above the Show Cause Notice has determi....
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....uarely covered by the decision of the Tribunal in case of Himalaya Drugs [2009 (243) ELT 101 (Tri-Bang)]. In that decision tribunal has held as follows: "5.1 It can be seen from the reproduced portion of the Order-in- Appeal (in paragraph 2 above) that the learned Commissioner (A) has categorically stated that in our Final Order No. 1774/2005 dated 7-10-2005 [2006 (195) E.L.T. 109 (Tribunal)], on the same issue and in respect of the same respondent for the earlier period, we allowed the appeal of the respondent and held that the process of combining anti-dandruff shampoo and the face wash gel would amount to manufacture as per Chapter Note 5 to Chapter 33. Since it is undisputed that the face wash gel is supplied free by the respondent a....