Case Law Details

Case Name : Commissioner of Central Excise, Noida Vs Control & Switchgears Contactors Ltd. (Supreme Court of India)
Appeal Number : 2015 (63) 82
Date of Judgement/Order :
Related Assessment Year :

CA Bimal Jain

CA Bimal JainFacts:

Control & Switchgears Contactors Ltd. (the Respondent) was engaged in the manufacture of contactors over load relays, electrical timers and accessories thereof and motor starters. The Respondent was declaring on goods that they were for exclusive use of industries as a ‘raw material’ and not intended to be displayed for sale at a retail outlet.

Thus, the Respondent did not affix Market Retail Price (MRP) thereon and claimed assessment under Section 4 of the Excise Act based on transaction value. The Department has alleged and passed the Order that valuation of these goods was to be under Section 4A of the Excise Act, despite the fact that no MRP was written on the packages.


The Hon’ble Supreme Court affirmed the decision of the Tribunal, wherein it was held that while the Respondent had declared that goods were not meant for retail sale, revenue could not produce any evidence to contrary and hence, duty was rightly paid as per Section 4 of the Excise Act.

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October 2020