2014 (3) TMI 345

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..... ding to the Notification No. 4/2007, the rate of duty applicable under Sl. No. 1A if the MRP was Rs. 190/-. On this basis duty of Rs. 350/- per tonne was paid by the appellants. Revenue entertained a view that clearances to APSHCL is in the nature of clearances to institutions and clearances for self-consumption is for industrial purpose and both are covered by Rule 2A of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 (SWMPC Rules) and therefore the appellants should have cleared the same bags without affixing the MRP. The rate of duty applicable, if no MRP affixed, would be Rs. 400/- per tonne according to the Notification. Since MRP was required to be affixed on the bags cleared to APSHCL and for own consumption and .....

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..... 011 (269) E.L.T. A22 (S.C.). He also draws our attention to the last proviso to the Notification which provides that where the RSP is not required to be declared according to the SWMPC Rules, thus not declared, the duty shall be determined as in the case of goods cleared other than in packaged form. It is his submission that according to the letter of Legal Metrology Department, the appellants were not required to declare the RSP on the bags and they had declared and therefore the bags cleared by them have to be treated as the ones cleared without RSP. 4. We have considered the submissions made by both sides. We are unable to agree with the interpretation given by the learned Additional Commissioner (AR) to the last proviso to the Not .....

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..... ed. What is to be noted is that in the case of cement bags which are of 50 kg. or less, the rule is MRP has to be affixed. Rule 2A is an exception. There is no compulsion on any manufacturer not to affix MRP. Affixing MRP is not compulsory when clearances are made to the categories of consumers specified in Rule 2A. In all other cases, it is mandatory. In our opinion, this would be the correct interpretation of the provisions of the Notification. 5. We have already taken a view that the letter from Legal Metrology Department does not really affect the case. Therefore, the decision of this Tribunal upheld by the Hon'ble Supreme Court in the case of Sagar Cements Ltd. (supra), prima facie, applies to this case also. 6. In this vie .....

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