Britnnia biscuits case study

Indian biscuit industry, the third largest producer of the biscuits in the world was highly under-penetrated. This presented numerous growth opportunities to new as well as existing players. Apart from the presence of big players like ITC Foods and Parle, the local manufacturers of biscuits and other Indian snacks had been raising concerns for Britannia. Besides competition, Britannia faced critical challenges due to declining margins in the biscuit industry due to the increasing costs of raw materials.

Britnnia biscuits case study

Union of India61 E. Metal Screens Manufacturing Company Ltd. The learned Advocate also referred to the Tribunal decision in Appeal Nos. Collector, Central Excise, Bombay, in which a similar question has been decided, by the Tribunal.

Britnnia biscuits case study

She referred to the following citations in support of her arguments: Bombay Tyre International - 14 E. Para 33; 2 Food Specialities Ltd. Collector, Central Excise, Patna 53 E.

Collector, Central Excise, Calcutta, 29 E. We have carefully gone through the submissions made on both the sides. According to Section 4 1 of the Act, where the duty of excise is chargeable on any excisable goods with reference to value, such value, shall, subject to the other provision of that Section, be deemed to be, the normal price thereof i.

There are separate provisions when the goods are sold to different classes of buyers, where the goods are sold through the related persons or where the prices are fixed by law. It has been further provided in Section 4 1 b that where the normal price of such goods is not ascertainable for the reason that such goods are not sold or for any other reason, such value shall be deemed to be the nearest ascertainable equivalent thereof determined in such a manner as may Britnnia biscuits case study prescribed.

Under Rule 3 of the Central Excise Valuation Rules,the value of any excisable goods shall for the purposes of Clause b of Sub-section 1 of Section 4 of the Act, be determined by the proper officer in accordance with these rules.

Under Rule 6 bwhere the excisable goods are not sold by the assessee but are used of consumed by him or on his behalf in the production or manufacture of other articles, and if the value cannot be determined on the basis of the value of the comparable goods then the value will be determined on the cost of production or manufacture including profits, if any, which the assessee would have normally earned on the sale of such goods.

Under Rule 6 c of the Central Excise Valuation Rules,where goods are sold through related persons and such related person does not sell the goods but uses or consumes such goods in the production or manufacture of other articles, then the value shall be determined as if the excisable goods have been used or consumed by the assessee.

Under Rule 7 of the Central Excise Valuation Rules,it has been provided that if the value of excisable goods cannot be determined under any of the Rules of those Central Excise Valuation Rules then the proper officer shall determine the value of such goods according to the best of his judgment, and for this purpose, he may have regard, among other things, to any one or more of the methods provided for in those rules.

The steel drums were manufactured by them out of steel coils supplied to them by their customer-HPCL. Such steel drums were used by HPCL for packing of their product-asphalt bitumen.

Recent Burton Biscuits Promo & PR works

These drums were not sold as such by the HPCL. These transportation charges were not billed separately by the appellants to HPCL, but these charges were included in their fabrication charges payable by HPCL to the appellants, as per agreement.

The assessments were made on the basis of a Chartered Accountant's Certificate. The Chartered Accountant's certificate showed cost of the drums and their fabrication charges separately.

Different costs were shown for painted drums and the unpainted drums. The cost and the fabrication charges were revised from time to time. Further, as it could not be termed as a sale in the normal course of business, there is no price as such which could be considered as the sole consideration for the transaction.

Accordingly, it is not the main definition case under Section 4 1 a of the Act. The goods have also not been sold to different classes of buyers or under a contract.

The prices of such drums were also not fixed under any law. They have also not been sold through any related person. Thus, the case is not covered by any of the three provisions under Section 4 1 a of the Act. They were also not sold through sale depots or sales organisation.

Thus, the provisions of Section 4 2 of the Act are also not applicable. In our view, the applicable provisions are those under Section 4 1 b of the Act which provides that where the normal price of the goods is not ascertainable for the reason that such goods are not sold or for any other reason then the value shall be deemed to be the nearest ascertainable equivalent thereof determined in such manner as may be prescribed.United Biscuits, explained the situation, “There was a problem maintaining consistency in safety due to the number of staff and the shift-style pattern of working.

Although the Midlands Distribution Centre had a good safety record, we wanted a. Challenges. United Biscuits (now pladis) run several production lines making different products at each of their 14 manufacturing sites. In the context of multi-site operations, the company acknowledged that evaluating performance at line, plant, or group level required the implementation of an integrated manufacturing execution system.

Biscuits Case Victoriene Art Nouveau Rococo Prăjituri Sticlărie Artistică Bucătărie Antichități Decorațiuni Casă Înainte ~ "Victorian" Art Glass Biscuit Jar With Amber Window Pattern Glass, Enamel Decoration & Metal Bail & Handle ~ To.

Case_Study_-_ARCTOOLS_United_Biscuits. Connect with us. Tweet. Post navigation «Previous Post. Follow Us. ARCTOOLS ® is a. biscuit category, Burtons Biscuits had realised that other brands were attempting to improve their shopability online and recognised an opportunity to be a leader in their product category for mobile grocery shopping.

Border Biscuits case study. Improving awareness of Border Biscuits? It's not secret. Are you a Border hoarder? Insight. Lane Media were briefed to deliver a creative and innovative media strategy to deliver cut-through vs. their competitors with the introduction of the newly created Border Biscuitier characters.

The ambitious brand are looking.

FDF public site: Policy areas > Sustainability > Ambition