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TMI Blog2014 (11) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... dustrial buyers value has to be determined under Section 4 of Central Excise and not under Section 4A of the said Central Excise Act. Aggrieved from the said order, appellant is before us. 2. The brief facts of the case are that the appellant is a manufacturer of ceramic tiles and clearing the same to their depots. The appellant sold this tile to dealer who in turn sells to ultimate consumer. The appellant also sell tiles to buyers such as Real Estate Developers, Construction Co., Cooperative Housing Societies, Commercial Complexes, Educational Institutions & Hostels, Hotels, Hospitals, Interior Designers etc. The product manufactured by the appellant is ceramic tiles is required to pay duty as per Section 4A of the Central Excise Act, 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for the commodity meant for Industrial/Institutional consumers. These goods were already manufactured and intended for retail sale, and all packages are treated alike. Therefore, they have correctly discharged their duty and the goods cleared in bulk does not mean that they are meant for Industrial/Institutional consumers and not required to affix MRP. Only in cases where packages are marked "Marked for use by Industrial/Institutional consumers, duty is discharged on transaction value. But it is not the case here. He further submits that a similar situation came up in the case of H&R Johnson (India) vide Order No. A/330/332/14/EB/C-II dated 02.05.2014 this Tribunal held that the assessee has rightly discharged the duty as per Section 4A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant from their factory to Industrial/Institutional consumers is in dispute. 7. We have examined the purchase orders and corresponding invoices for the supplies by the appellant. We find that in almost all the cases, supplies have been made within a period of one week of the obtaining of the purchase order. As the manufacturing of tiles by the appellant is a continuous process, therefore, these goods are meant for retail sale. Accordingly, the appellant has affixed MRP on each package of the tiles, even if the quantity supplied is in bulk but it is clearly indicated in the purchase order that the goods have to be supplied in boxes of 15 tiles which means that supplies are retail packs on which MRP is printed. As there is no time gap bet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion regarding mandatory declaration on retail packages are not applicable to the packages meant and marked as industrial/institutional consumers. Similarly, the Assistant Controller of Legal Metrology, Government of Karnataka, vide letter dated 24/02/2012 has clarified that institutional /industrial package does not bear the MRP marking but will have marking as meant for 'industrial/institutional consumer' and not meant for retail sale . Similarly, controller of Legal Metrology, Government of Gujarat has clarified that the only packages which bear clear markings 'meant for industrial consumer or meant for institutional consumer' are excluded from the provisions of Packaged Commodity Rules and such packages should have a further mark ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the hon'ble apex Court further held that the material consideration for assessment under Section 4A is not the nature of sale but such sale should be in a package and there should be a requirement in the SWM Act or the Rules made thereunder for displaying MRP on such packages. 5.2 In the present case, the above stipulations are completely satisfied. This decision of the hon'ble Supreme Court was also followed by the Tribunal in the case of Sagar Cements Ltd. (supra) where there was a bulk supply of cements in retail packages on which MRP was declared. This Tribunal held that such bulk supply would also come under the purview of Section 4A and the duty liability has to be discharged under the said provision. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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