TMI Blog2006 (8) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... of 5 gms and 9 gms are the retail pouches and that maximum retail price (MRP) (inclusive of all taxes) is indicated in addition to other details as regards the appellants name and address, brand name, month and year of packing and statutory warning. 2. 26 such unit pouches in case of 9 gms and 48 unit pouches of 5 gms unit in strip form are then packed in polyethylene packets, which are marked "Wholesale Package (to be opened and sold loose)". There is no indication on this polythene packages as regards MRP or any other price. These polythene packs are thereafter packed in gunny bags each comprising of 104 wholesale packages, which are sold to wholesale dealers/distributors/stockists on principal to principal basis, who in turn sell the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecifically provides that nothing contained in these rules shall apply to any packs containing the commodity if the net weight or measure of the commodity is 20 gms or 20 ml or less as in this case. The second proviso to this Rule 34(b) as it stood up top 30-11-03 provided that the declaration in respect of MRP and net quantity shall be declared on packages containing 100 gms to 20 gms or 10 ml to 20 ml. In the present case, since the detailed pouches are 5 or 9 gms net weight of the commodity is less than 10 gm in the circumstances and in view of the provisions of Rule 34 (b) of 1977 Rules, the markings was not required of a MRP on the retailed packages. 6. The polythene bags containing 26 units pouches of 9 gms and 48 unit pouches of 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of Swan Sweets Pvt. Ltd. v CCE, Rajkot - 2006 (198) E.L.T. 565 (Tri-Mum) wherein individual toffees/choco-lates without packages and MRP not on the individual packs, weighing 4 gms, the rates for wholesale was 500 gms, the Tribunal held as under if the package contains 10 or more than ten retail packages irrespective of value of such repack that would be covered under the definition of wholesale pack. It was further held that the wholesale pack were not covered under the definition of multi piece package. It is found the facts in the case of Swan Sweets Pvt. Ltd. v. CCE - 2006 (198) E.L.T. 565 are similar to the facts of the present case and the said decision is therefore to be followed and this appeal is to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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