TaxTMI 
TaxTMI 
2020 (3) TMI 838
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....how cause notice issued under C No V(17)15/CE/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 Maxim....
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....supra. 2.5 Committee of Chief Commissioners reviewed the impugned order and directed for filing this appeal. Hence, 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....
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.... thus not requiring it to be particularly sold by any unit. Thus these commodities individually don't enjoy exemption from SWM rules under Rule 34 of SWM Rules. • Respondents 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: ....
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....ntral Arecanut & Cocoa [2008 (226) ELT 369 (T)] • Himalaya Drugs [2015 (324) ELT 9 (SC)] 5.1 We have considered the impugned order along with the submissions made in appeal and during the course of arguments of appeal. 5.2 We find that the issue involved in the matter is squarely 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 respon....
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....nd the value of remaining Solano Toffees by treating them as free samples by application of Section 4 of the Central Excise Act, 1944. We are not in agreement with such approach as by doing so revenue has proposed to disintegrate the wholesale package and determine the value of individual components under separate provisions of the same act. In our vie having held that Section 4A is not applicable to the whole sale pack in the form in which the jar containing 150 Bubble Gums and 20 Solano Toffees was cleared the value of entire jar was to be determined by application of Section 4 as it existed at that time. Revenue has in the show cause proposed not to determine the value of the whole sale pack but only a component of the said pack under Se....