G.S. ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard both sides.

(2.) Appellant filed this appeal against the order -in -appeal passed by the Commissioner (Appeals).

(3.) The appellants are engaged in the manufacture of twin blade razors on job work basis. The appellants are duty bound to fix the MRP on the razors which are for retail sale. During the period in dispute appellants entered into contract with M/s. Reckitt Benckiser India Limited, who are engaged in the manufacture of Cherry Blossom shoe polish, for supply of the razor which were to be supplied free of cost alongwith the pack of cherry blossom shoe polish. The issue involved in this appeal is whether the razors are to be assessed under Section 4A of Central Excise Act or under Section 4 of the Central Excise Act.