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2016 (7) TMI 1420 - AT - Central ExciseValuation - Cement - requirement of RSP - N/N. 4/2006-CE dated 01.03.2006, as amended, and not Sl No. 1C thereof - Department took the view that affixing the RSP on the bags was not correct as the sale to APSHCL was not a retail sale as defined under rule 2(q) of the Standards of Weights and Measures [Packaged Commodities] Rules, 1977 - Held that: - Once the Legal Metrology authorities have clarified and informed the appellants that supplies made by them even to institutional buyers are not excluded from the declaration of MRP under the Packaged Commodities Rules, the appellant has to necessarily fall in line and declare MRP on the cement packages held by them and in consequence, the goods will necessarily attract the effective rate of duty envisaged in Sl No. 1A of the table in N/N. 4/2006-CE dated 01.03.2006, as amended, and not Sl No. 1C thereof as held by department. Identical issue decided in the case of H & R JOHNSON (INDIA) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD [2014 (6) TMI 453 - CESTAT MUMBAI], where it was held that on the packages, the appellant has not made any declaration that "the packages are not meant for retail sale or the packages are meant for use by any specified industry". In the absence of such markings on the packages, it cannot be said that the goods supplied were not in retail packages. The order of Commissioner (Appeals) dated 27.02.2013 interalia that the duty liability shall be determined under Sl. No. 1A of the Notification No. 4/2006 dated 01.03.2006, does not require any interference - appeal dismissed - decided against Revenue.
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