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2006 (1) TMI 269 - AT - Central ExciseMRP based valuation – Section 4A – retail packs – Held that: - that in the case of multi-piece package such a package should contain two or more individually packaged or labeled pieces of the same commodities of identical quantity, intended for retail sale, either in individual pieces or the package as a whole. In the case of a wholesale package, inter alia, it should contain 10 or more than ten retail packages provided that the retail packagers are labeled as required under the Rules. A harmonious construction of the three definitions would show that a unit package, which is consumed by the ultimate consumer, is a retail package; and a package which contains two such unit packages but not more than 9 such unit package, is a multi-piece package; and if a package which contains ten or more such unit packages, is a wholesale package. - goods are required to be packed and sold by weight, viz. Kgs. and not by numbers. - Under the circumstances, the packages under which the impugned products are sold by the appellants clearly fall within the exemption provided under Rule 34(1)(b) of the said Rules. – goods can not be subject to MRP valuation
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