(A.K. Sikri and Rohinton Fali Nariman, JJ.)
Sarup Tanneries Limited ___________________________ Appellant
v.
Commissioner of Central Exicse, Jalandhar _____________ Respondent
Civil Appeal No. 3587 of 2005, decided on September 1, 2015
The Order of the court was delivered by
Order
1. It is not in dispute that on the products manufactured by the appellants viz. footwear, which fall under Sub-Heading 6401.11 of the Central Excise Tariff Act, 1985, three prices as maximum retail price (MRP) were mentioned.
2. Invoking the provisions of Section 4-A of the Central Excise Act, 1944, the Revenue, for the purposes of excise duty, valued the said goods taking the maximum of the three MRPs mentioned on the packaging. This is clearly in consonance with Explanation 2(a) to Section 4-A of the Act.
3. We, thus, do not find any error in the order1 passed by the Customs, Excise and Service Tax Appellate Tribunal. The appeal is bereft of any merit and is, accordingly, dismissed.
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1 CCE v. Sarup Tanneries Ltd., (2005) 184 ELT 217 (Tri)
