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)]