Valuation of free samples sold to brand name owner

The Bangalore Tribunal held that samples sold to brand owners and meant for free distribution to  physicians to be assessed as per the transaction value under Section 4(1)(a) of the Central Excise  Act, 1944.

[Phaarmasia Ltd. vs. CCE & ST, Hyderabad (2014-TIOL-973-CESTAT-BANG)]

Activity of affixing MRP on imported goods does not amount to ‘manufacture’

The Mumbai Tribunal held that the activity of affixing MRP on imported goods, under a statutory  requirement, before the goods have crossed the customs frontiers, does not amount to manufacture.

[L’oreal India Pvt. Ltd. Shri P L Mishra vs. CCE, Raigad/ Thane (2014-TIOL-1170-CESTAT-MUM)]

Assessee not allowed to resurrect the cause of dispute if the limitation period to avail the remedy  is over

The Kerala HC held that if the statutory period to file an appeal is over, the assesse cannot be  permitted to restore the cause of dispute by invoking discretionary remedy under Article 226 of the  Constitution.

[Kothamangalam Municipality Kothamangalam vs. Additional CCE & ST & Superintendent of CE and ST  (2014-TIOL-838-HC-KERALA- ST)]

Replacement of defective compressors with repaired compressors does not amount to sale

The Bombay HC held that replacement of defective compressors outside the warranty period with  repaired compressors, for fixed repair charges, would not tantamount to sale. [The Addl. Commissioner of Sales Tax, VAT – III, Mumbai vs. M/s Kirloskar Copeland Ltd.  (2014-TIOL-801-MUM-VAT)]