TMI Blog2007 (2) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner has taken the view that excise duty was required to be paid by the appellant under the provisions of Section 4A of the Central Excise Act as the products in question were multi piece packages and not in terms of Section 4 of the Act under which the appellant company had paid duty. 3. Heard both sides. 4. The relevant facts in brief are that the appellant manufacture the products namely, Fair Lovely Ayurvedic Cosmetics Cream, Ayush Shampoo Ayush Hair Oil Clinic Plus falling under Chapter No. 33 of the schedule to the Central Excise Tariff Act, 1985; packs in sachet/pouch containing weights/measures below 10 gm/ml duly printed with maximum retail price on each sachet/pouch and cleared in corrugated boxes which are m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e MRP is not required to be affixed on packings, as a statutory requirement under the Standards Weights and Measures Act, or any other Law for the time being in force, even though some manufacturers may voluntarily be affixing the MRP on such packings. 2. Instructions were issued by the Board vide letter F.No. 341 /64/97-TRU, dated 11th August, 1997 clarifying that sub-section (1) of Section 4A applies only when the MRP is required to be indicated under the provisions of Standards Weights and Measures Act, 1976 or under any other law for the time being in force. In other words, Section 4A applies only when there is statutory requirement of affixing the MRP. Accordingly, in case a manufacturer voluntarily affixes MRP which is not statutori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation will not be applicable. The relevant portion of the order is reproduced below: "15. Considering submissions from both sides as well as the cited case laws, we are of the opinion that in view of specific legal requirements under the SWMR that cosmetics are to be sold by weight or volume, quantities of cosmetics weighing less than 10 gms., even though contained in multi-pack sachets, will be exempt under Rule 34 of SWMR and consequently Section 4A of the CEA will not have any application to such multi-packs. We are also of the view that the observation of the Hon'ble Madras High Court in Varnica (cited supra) to the effect that hair dyes are not intended to be sold by weight or measure can not be taken as a binding precedent as it ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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