Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 587 - CESTAT ALLAHABADValuation - Branded Chewing Tobacco - N/N. 13/2002 - CE(NT) dated 01/03/2002, as amended vide N/N. 10/2003(NT) and dated 01/03/2003 - whether the appellant assessee have paid excise duty correctly under the provisions of Section 4 of the Act, instead of Section 4A? - manufacture of 9gm. purias/pouch of their product - Held that: - wholesale package have been defined in the Package Commodity Rules as meaning a package containing (i) Retail packages, where such first mentioned package is intended for sale, distribution or delivery to an intermediary and is not intended for sale direct to a single consumer, or (ii) a commodity sold to an intermediary in bulk to enable such intermediary to sell, distribute or deliver such commodity to the consumer in similar quantities, or (iii) packages containing 10 or more than 10 retail packages provided that the retail packages are labeled as required under the Rules. Accordingly, the larger pouches containing more than 10, under the admitted facts, 20/27 Purias are wholesale packages - also, there is no material on record that such wholesale packages were marked with MRP or where intended for retail sale. The appellant was entitled to assessment to duty under the provisions of Section 4 of the Central Excise Act in respect of the retail packages in question - appeal allowed - decided in favor of appellant.
|