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2016 (10) TMI 735 - AT - Central ExciseTransaction value or MRP based valuation - Taxability of Hair Dye with the brand name "Indica" cleared in retail packs containing 6 gms. each and six numbers of such pack placed in mono-carton for convenience of sale - Section 4 of the Central Excise Act, 1944 or Section 4A of the said Act? - Rule 34 of the 1977 Rules at the material time very specifically states that the goods weighing less than 20 grams or less than 20 milli litres when sold by weight or measure, are out of the purview of 1977 Rules. - Held that: - the appellants had cleared 6 gms. sachet of the Hair Dye in a monopack carton containing six numbers of such sachet. The weight of goods in individual sachet satisfies the condition of Rule 34 of 1977 Rules. Therefore, goods of appellant are covered by Rule 34 of the 1977 Rules and enjoy exemption from application of the 1977 Rules. Revenue says that legal Metrological Department has opined that the goods in question being 5.6 gms. each that ipso facto cannot be considered to be a multi-piece package. We are not guided by this opinion of the Metrology authority in view of factual finding of the adjudicating authority as to the weight of the sachet and clearance of six numbers of sachets packed in mono-pack carton attracting Rule 34 of the 1977 Rules, being a pack of 6 gms. in each sachet. That gets exemption from the application of the 1977 Rules. Accordingly, the goods cleared by appellant are to be assessed under Section 4 of the Central Excise Act without the same assessable under Section 4A thereof on the facts and circumstances of the case - penalty also waived - appeal allowed - decided in favor of appellant.
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