TMI Blog2010 (4) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... cked Commodities) Rules, 1977, as they were required to declare the RSP on the product. Authorities under the Standards of Weights and Measures Act, informed all the respondents for mandatory declaration of retail sale price. - E/2-4 and 21-22/2009 - 771-775/2010 - Dated:- 8-4-2010 - S/Shri M.V. Ravindran, Member (J) and B.S.V. Murthy, Member (F) REPRESENTED BY: Shri M.M. Ravi Rajendran, JDR, for the Appellant. Shri V.J. Sankaram, Advocate, for the Respondent. [Order per: M.V. Ravindran, Member (J)]. - All these appeals are filed by the Revenue against the Orders-in-Appeal. The details are as under:- Sl. No. Appeal No. Name of the Parties Impugned Order No. Date 1. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said bags but were affixing the retail sale price to avail concessional rate of duty as prescribed in the Notification. Aggrieved by such an order, the respondents preferred an appeal before the learned Commissioner (Appeals). The learned Commissioner (Appeals) has set aside these OIOs and allowed the appeals filed by the respondents. 4. The learned JDR appearing on behalf of the Revenue would submit that as per Sl. No. 1C of the Notification No. 04/2007, where the retail sale price of the goods is not required to be declared under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 (SWMPCR, 1977) and thus not declared, the duty shall be determined as is in the case of goods cleared in other than packaged form. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by the appellant is not for production in their industry as the said cement is used for construction of houses. He would submit that the Notification clearly would be applicable to them, as they are printing the maximum retail price. it is his submission that the Controller, Legal Metrology, Andhra Pradesh Government, vide letter dated 5-9-2008 has clearly indicated that the cement supplied by the respondent in 50 kg. bag should contain the wording in addition to other requirements "Maximum retail price inclusive of all taxes". 6. We have considered the submissions made at length by both sides and perused the records. We find that while coming to the conclusion that the OIOs are not correct, the learned Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e', as defined in the Notification in question. It is not in dispute that the cement is being sold in pack aged form and the retail sale price is declared. Once the two essential in gredients, namely, the sale of cement in packaged form and the availability of the retail sale price are satisfied, there is no reason why the concesional rate prescribed in the Notification in terms of Sl. No. 1 and 1A should not be extended. However, the lower authority has denied the benefit of the Notification based on the proviso to the Notification, which reads as 'Pro vided also that where the retail sale price of the goods are not required to be declared under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and thus not declared, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department. It is only their act of printing the price on the packages that is being questioned. In these circumstances, I hold that the Appellants cannot be denied the benefit of concessional rate of duty as provided for in the Notification." 7. It can be seen from the above reproduced portion that it is not in dispute that the respondents indicated retail sale price on the bags. It is also seen that the requirement of not printing of the retail sale price is not applicable to the respondents, as the goods are sold to APSHCL by indicating the price at which it was contracted on each bag. It is also on record that there was no case of the Revenue that the respondents were not required to declare the retail sale price on the supplied bags. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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