TMI Blog2010 (3) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... nd it is enough to satisfy at least one of them for exemption, and assess good under section 4 of Act. - E/3400/2003 - A/103-104/2010-WZB/C-II/EB - Dated:- 23-3-2010 - S/Shri P.G. Chacko, Member (J) and S.K. Gaule, Member (T) Dr. T. Tiju, SDR, for the Appellant. Shri Jeffrey Pereira, Principal Manager, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Rule 34(b). These three conditions, mentioned in the memo of appeal, are as follows :- (i) A number of retail packages, where such first mentioned package is intended for sale, distribution or delivery to an intermediary and is not intended for sale direct to a single consumer; (ii) A commodity sold to an intermediary in bulk to enable such intermediary to sell, distribute or delive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Department of Consumer Affairs). He has produced the relevant letter dated 26-8-2003 issued by the Director, Legal Metrology, Weights and Measures Unit, Department of Consumer Affairs. This letter clarifies as under :- "The undersigned is directed to refer to your letter No. 900 FL 0383 dated 14-8-2003 and to state that the sub clauses under clause (x) of Rule 2 of the Standards of Weights and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wholesale package" laid down under clause (x) of Rule 2 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 have to be independently considered and not in conjunction as claimed by the Revenue. Considering the clarification given in the above manner, we find that the respondent succeeded in showing that the subject goods fell within the ambit of "wholesale package" and thereb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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