2004 (10) TMI 154

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....on, Member (T)]. - After hearing both sides and considered the material on record it is found that the brief background of the case and issues is - (i)      M/s. Electrolux (India) Limited, Refrigerator Plant, Dist. Chandra-pur (hereinafter referred to as the appellants) are, inter alia, engaged in the manufacture of refrigerators falling under Chapter Heading 84.18 of ....

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....vely enclosed as Annexure-I. (iv)   The refrigerators manufactured are stock transferred to depots from where they are sold to the dealers/distributors who in turns sell to individual consumer. There is no dispute in the present case that such sale are liable to be assessed under Section 4A i.e. MRP based assessment. (v)     They also sell refrigerators to the b....

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....n bulk, there is no retail sale. The matter of application of Section 4A assessment in such case is now well settled, in favour of the appellant, by the decision in the case of ITEL Industries - 2004 (163) E.L.T. 219 (T) in that case the assessee sold telephone instruments to DOT/MTNL in bulk with MRP affixed on them. Who in turn lent the instruments to subscribers & was no sale in retail. (b)&....