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2016 (10) TMI 233 - AT - Central ExciseEvasion of duty - packing of excess cement of about 200 gms. in each bag - weight declared was of 50 kgs - Standard of Weights and Measures (Packaged Commodities) Rules, 1977 - whether excess packing of 200 gms. of cement per bag amounts to evasion of tax? - Held that: - in CBEC Circular No.876/14/2008-CX, dated October 20, 2001, there is a provision to allow 1% variation in weight for the cement filled in per bag for the purpose of levy of central excise duty. It means that 1% cement in excess or loss for each bag is allowable. Reference can also be made to Standard of Weights and Measures (Packaged Commodities) Rules, 1977, wherein 1% variation for cement bag is allowable. The weight of 50.200 kgs. per bag found by the Department - same is allowable being within the range of 1% variation - appeal dismissed - decided against Department.
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