TMI Blog2011 (6) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 21-6-2011 - S/Shri P.G. Chacko, Sahab Singh, JJ. Ms. Aparna Hirandagi, Advocate, for the Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order per : Sahab Singh, Member (T)]. This appeal has been filed by M/s. Hindustan Lever Ltd. in relation to the import of Aviance Beauty Solutions Colour Fast Slims - Blue - Lipsticks imported by erstwhile company M/s. Aviance Limited since amalgamated with M/s. Hindustan Lever Ltd. against Order-in-Appeal No. 26/2003 dated 25-2-2003 passed by Commissioner of Custom (Appeals), Nhava Sheva Mumbai-II. 2. Briefly stated facts are that appellant filed Bill of Entry No. 679779 dated 18-6-2001 for clearance of consignment of lipsticks. As per invoice goods were 3156 Pcs x 8 sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Commodities) Rules. Lipsticks in question are sold on the basis of weight as indicated on the package of impugned products which is net weight 2.2 gm per piece and not on the piece basis. Since weight of product of one piece is 2.2 gm, the goods are exempted from applicability of the Standards of Weights Measures (Packaged Commodities) Rules which applies to packages where net weight or measure is more than 10 gm or 10 ml. Counsel relied on the following decisions to support her case :- (i) Modern High Tech India v. C.C.E., Pondicherry - 2008 (221) E.L.T. 428 (Tri. - Chennai). (ii) Swan Sweets Pvt. Ltd. v. C.C.E., Rajkot - 2006 (198) E.L.T. 565 (Tri.- Mumbai). (iii) Urison Cosmetics Ltd. v. C.C.E., Mumbai - 2006 (198) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ece and not by weight. Therefore, we are of the view that both the lower authorities have rightly held that lipsticks are not exempted under Rule 34(1)(b) of the Standards of Weights Measures (PC) Rules as the goods are not sold on weight basis but in pieces. 6. Appellants claim support from the decision of the Tribunal in Modern High Tech (supra). Assessee in that case sold the shampoo by measure (volume) each pouch/sachet weighing less than 10 ml. Tribunal in this case held that goods stand exempted from applicability of Standards of Weights Measures (PC) Rules. This decision is clearly distinguished from the present case as each pouches contain shampoo less than 10 ml and measure of shampoo is millilitre being liquid, whereas lipst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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