Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (1) TMI 227 - AT - Central ExciseTransaction value versus MRP based Valuation – Multi piece package – Multilevel Marketing (MLM) - three products in dispute are car wash, G&H body shampoo and Satinique 2-in-1 shampoo - Rule 34 of PC Rules which provides that nothing contained in PC Rules shall apply to a package if the net weight or measure of the commodity is 10 gms or 10 ml if sold by weight or measure. - Rule 2(j) defines multi piece package which are excluded from exemption under Rule 34. - Rule 2(x) defines wholesale package - The contention of the appellants is that the packages in dispute are covered by the definition of wholesale package and therefore they are excluded from the application of PC Rules in view of the fact that provisions are applicable only to packages intended for retail sale. – Rule 2(x) makes it clear that to be classified as a wholesale package; the package must be intended for sale, distribution or delivery to an intermediary. No evidence has been put forth by the Revenue to show that the packages in dispute are being sold directly to the-ultimate consumers. – Demand set aside.
|