2008 (12) TMI 66

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....er. 2. The necessary facts that arise for consideration are appellants herein are engaged in the manufacture of 'Shikakai' brand soap on behalf of Swastik Surfactants Ltd., on job work basis. The said products are covered under the provisions of Section 4A of The Central Excise Act, 1944 and the appellants discharged the duty liability on the MRP less abatement granted as per provisions. Appellants filed Price declarations, wherein they declared the MRP of three packs of the Shikakai soap as Rs. 24/- as a special offer. Adjudicating authority after following the principles of natural justice, held that appellant's claim to discharge duty on three combined packs of 'Shikakai' brand soap @ Rs. 24/- is not acceptable and held that appellant....

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....cored off. He would also submit individual soap packs did not also contain any indication that they were to be sold in a set of three packs. He would submit that CBEC Circular No. 673/64/2002-CX dated 28-10-2002 would apply in this case. He submits that impugned orders are correct and they have to be upheld. 5. We have considered the submissions made in detail by both sides. The issue involved in these cases is whether a pack of three soaps having individual MRP printed on them but secured by a band indicating that three soaps are for sale for MRP of Rs. 24/-, are to be assessed accordingly or on MRP indicated on individual pack. We note that learned counsel is not able to produce the actual pack which is in dispue for the reason that th....

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....o directed to say that there is no uniformity in valuation of multi-piece packages, consisting of 2 or more consumer items of the same kind, with MRP printed both on the individual items and the multi-pack. For valuing such multi-packs it is clarified that:- (i) if the individual items comprising the multi-pack have clear markings that they are not to be sold separately or are packed in such a way that they cannot be sold separately, then the MRP indicated on the multi-pack would be considered for payment of duty u/s. 4A.  (ii) if the individual items do not contain any such inscription (that they are not to be sold separately) and are capable of being sold separately at the MRP printed on the individual pieces, then the aggregat....