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2013 (4) TMI 505 - AT - Central ExciseMRP based valuation u/s 4A of the Act - 'wholesale packs' or ‘Multi-piece Package’ - It was alleged that with an intention to evade payment of duty, the appellant-assessee along with the others mis - declared the outer as a wholesale pack though it was actually meant for retail sale to their ultimate consumer. Appellant’s claim that their products were sold in sachets, and not in mono-cartons, to the ultimate consumers. The mono-cartons were only intended to be used by the retailer as a convenient receptacle for the sachets to be sold in retail. Held that - The goods in the form of liquid packed in sachets though may be sold in numbers, it cannot be said that they are not being sold by weight or volume as each sachet contains pre¬determined quantity of the liquid by weight as well as by volume. The intention of the manufacturer as revealed by details printed on the sachets manufactured by them and the marketing pattern followed by AMWAY indicate that the goods are meant for retail sale to the ultimate consumers. Under the circumstances, the packages under which the impugned products are sold by the appellants clearly fall within the exemption provided under Rule 34(1)(b) of the PC Rules. Though, the commodity is notified under Section 4A, there is no statutory requirement under the law for declaring the MRP on the packages cleared by the manufacturer. The packages in which the assessee clears the goods namely mono-carton and shipper bags cannot be treated as multi-piece packs but only as wholesale packs. Therefore, the assessment under Section 4 is in order. In view of the above, the impugned order is set aside and all the appeals are allowed with consequential relief as per law.
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