COMMISSIONER OF CENTRAL EXCISE Vs. MILTON POLYPLAST

JUDGEMENT

(1.) REVENUE is in appeal against the decision of Commissioner (Appeal) having accepted the Respondent as -sessees claim on valuation of the excisable goods viz "Water Jug packed along with a water bottle given free" under a 'special set scheme' whereby on purchase of this combo pack there would be no separate charge for the water bottle. The said bottle was claimed to be given 'free'. Duty was to be paid on the declared value of jug. The CCE(A) set aside the lower authorities order of demand of duty and penally as arrived, on such Kool Lancer (water bottles) of 700 ml and 1000 ml capacity cleared along with Kool 'Twister' water jug (10 ltrs and 12 ltrs capacity) respectively without including the assessable value of the bottles.

(2.) (a) The clearance of Kool Lancer (water bottles) along with jug, would be eligible to be covered, as quantity discount or not, under the provisions of Section 4(4)(d)(11) of the Central Excise Act, 1944 is the question involved in this appeal.

(3.) REVENUES appeal is consequently rejected.