TMI Blog2015 (2) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... or export to Nepal and as such there was no requirement to declare the MRP on the bags of the cement in accordance with the provisions of SWM Rules, 1977, the cement would have to be treated as "other than packaged form" even though the MRP had been printed and accordingly, we are of the prima facie view that the same would be covered by Sl. No.1C of the table annexed to the Notification No.4/2006-C.E., where the duty is 14% adv. or ₹ 400/- per M.T. whichever is higher. There is no dispute that if the duty is charged at the rate prescribed in Sl. No.1C of the table annexed to the Notification No.4/2006-C.E., there would be no short payment. - Stay granted. - E/Stay/50798/2014, E/50637/2014-EX(DB) - Final Order No. A/54122/2014-EX(DB) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he consent of the ld. A.R., we proceed to decide the appeal itself waiving the requirement of pre-deposit. 5. We have perused Notification No.4/2006. The third proviso to entry No.1C of the table appended to the said notification reads as under: provided 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, the duty shall be determined as is in the case of goods cleared in other than packaged form . It is seen from 3rd proviso that where retail sale price of the goods is not required to be declared under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and thus not declared, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot required to be declared under SWM Rules, 1977 and are not declared, the duty shall be determined as in the case of goods cleared in other than packaged form. Since, in this case the goods had been cleared for export to Nepal and as such there was no requirement to declare the MRP on the bags of the cement in accordance with the provisions of SWM Rules, 1977, the cement would have to be treated as other than packaged form even though the MRP had been printed and accordingly, we are of the prima facie view that the same would be covered by Sl. No.1C of the table annexed to the Notification No.4/2006-C.E., where the duty is 14% adv. or ₹ 400/- per M.T. whichever is higher. There is no dispute that if the duty is charged at the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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