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2016 (11) TMI 1084 - AT - Central ExciseValuation - bulk packs - secondary packages - multi-piece packing - declaration of RSP - content of packaged commodity less than ten grams and ten mililitres - Standards of Weights & Measures (Packaged Commodity) Rules, 1977 - Held that: - there is no finding that the secondary packing containing the ‘glue sticks’ and ‘correction pens’ had retail selling price declared on them. Nor is there any allegation that the said goods were displayed for sale to the ultimate consumer in the secondary packing. Consequently, the packages are not ‘multi-piece packages’ as it was, apparently, not the intent of the manufacturer to sell the goods to the ultimate consumer in the secondary packing. And as retail selling price is not declared on the secondary packages, section 4A of Central Excise Act, 1944 is not applicable. The pieces inside the secondary packing are, apparently, intended for sale only as individual pieces at the last point of sale to the ultimate consumer. Having considered the argument of Revenue that the secondary packing containing individual packaged commodities are ‘multi-piece’ packing and found them to be not so but packing not intended for sale to the ultimate consumer and having accepted the claim for exemption from ambit of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 owing to the individual packages being less than the prescribed threshold, we uphold the impugned order and dismiss the appeal of Revenue. Cross-objection is also disposed off.
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