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2016 (12) TMI 278 - AT - Central ExciseLevy of duty - manufacture of lime mixed chewing tobacco falling under Tariff Item 24039910 - Section 3A of the Central Excise Act, 1944, Compounded Levy Scheme or Section 3 of the Central Excise Act, 1944 - Held that: - in the instant case, all goods falling under Tariff Item 24039910 of the First Schedule to CETA are notified for MRP based assessment in terms of Serial No. 27 of MRP based Notification. Thus, filter khaini manufactured by the appellants are notified for MRP based assessment. Now, it needs to be analyzed as to whether there is requirement to declare MRP on the packages. As per Rule 26(a) of Legal Metrology (Packaged Commodity) Rules, there is no requirement to make declaration on the package provided the net weight of the commodity is 10 grams or less. This issue has come up to this Tribunal in the case of CCE, Chandigarh Vs. Tej Ram Dharam Paul [2013 (8) TMI 607 - CESTAT NEW DELHI], where it was held that, we agree with the lower authorities that the packing machine used for packing of filter khaini pouches/pillows/sachets cannot be considered to be notified item and the goods manufactured with the aid of packing machine would not be covered under the Compounded Levy Rules. They are required to discharge duty not in terms of the said Rules but in terms of the normal provisions of law. Section 3 of the Central Excise Act, 1944 applicable - Appeal allowed - decided in favor of appellant-assessee.
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