TMI Blog2015 (8) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... ives an exemption in respect of certain packages and would include the category of goods sold by the respondents. - Section 4A in its wholesome form would not be applied in its entirety in cut and paste form. The relevant portion of the said Section, in view of Note 7A incorporates the meaning of ‘retail sale price’ which alone would apply. - Decision in the case of Jayanti Food Processing (P) Ltd. v. Commissioner of Central Excise, Rajasthan [2007 (8) TMI 3 - Supreme Court] distinguished - Decided against Revenue. - Civil Appeal No. 4035 of 2004 with C.A. Nos. 4910-4914 of 2004 and 6043-6044 of 2004 - - - Dated:- 6-4-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ. ORDER The respondents herein are engaged in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication, passed the final order dated 27-3-2003 confirming the aforesaid demand and also imposing an equivalent amount of penalty. The view of the Commissioner was that in order to claim classification under Entry 8539.90, it was mandatory to mention the MRP on the pack of bulb which was not mentioned by the respondent in the instant case. For this purpose, the Commissioner referred to Note 7A of Chapter 85 which reads as follows :- For the purpose of the Chapter, the expression retail sale price has the meaning assigned to it in Section 4A of Central Excise Act, 1944 (1 of 1944). 5. Feeling aggrieved by the aforesaid order of the Commissioner, the respondent filed appeal before the Customs, Excise Service Tax Appellate Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration which weighed with the Commissioner, prompting him to pass the order was that on these goods sold in packaged form, the retail price, viz., MRP, was not mentioned. 8. We are of the opinion that there was no necessity to mention this retail price on the bulbs sold in the packaged form in view of Rule 34 of The Standards of Weights and Measures (Packaged Commodities) Rules, 1977, which gives an exemption in respect of certain packages and would include the category of goods sold by the respondents. For the sake of convenience the said rule is also taken note of hereinbelow : 34. Exemption in respect of certain packages. - Nothing contained in these rules shall apply to any package containing a commodity if, - (a) the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to be entitled to have reduction of abatement as declared by the Central Government in its notification. However, we find that the aforesaid judgment was rendered in the context of arriving at the valuation and the provisions of Standards of Weights and Measures Act were applicable. As we have already pointed out above, in the present case, Rule 34 exempts the respondent from mentioning the MRP on the packages, the aforesaid judgment would be of no assistance to the Revenue. We are also of the opinion that Section 4A in its wholesome form would not be applied in its entirety in cut and paste form. The relevant portion of the said Section, in view of Note 7A incorporates the meaning of retail sale price which alone would apply. 10. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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