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2016 (1) TMI 20 - CESTAT MUMBAI

2016 (1) TMI 20 - CESTAT MUMBAI - TMI - Method of valuation - Transaction value u/s 4 or MRP based value u/s 4A - manufacture and clearance of chocolates falling under chapter sub-heading 1801.00 individually weighing 3.9 gms and 14 gms. in separate pet jars for sale. - Held that:- the issue is now squarely covered by the judgment of the Tribunal in the case of Swan Sweets Pvt. Ltd. [2006 (1) TMI 269 - CESTAT, MUMBAI] wherein two appeals of the very same assessee were also allowed. - putting the .....

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27/12/2004 passed by the Commissioner of Central Excise (Appeals), Pune - I and hence are being disposed of by a common order. All the four appeals are of the same assessee-appellant. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding the valuation of the products cleared by the appellant. It is the case of the Revenue that the appellant had cleared dairy milk chocolates in a container by assessing the same under Section 4 of the Central Excise Act, .....

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evant period i.e., July 2000 to October, 2002. It is also the submission before the lower authorities as well as before us that the issue is covered by the judgment of the Tribunal in the case of Swan Sweets Pvt. Ltd. vs. Commissioner of Central Excise, Rajkot 2006 (198) ELT 565 which has been agreed upon by the apex Court in the case of Commissioner of Central Excise, Rajkot vs. Makson Confectionary Pvt. Ltd. 2010 (259) ELT 5 (SC). 4. Learned consultant produces copies of the said judgments and .....

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ce indicated on the pet jar. We find that the learned consultants was correct in bringing to our notice that the issue is now squarely covered by the judgment of the Tribunal in the case of Swan Sweets Pvt. Ltd. (supra) wherein two appeals of the very same assessee were also allowed. We reproduce the ratio of the said judgment. "A careful reading of the above definitions would show that in the case of multi-piece package such a package should contain two or more individually packaged or lab .....

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uch unit packages but not more than 9 such unit packages, is a multi-piece package; and if a package which contains ten or more such unit packages, is a wholesale package. The appellants therefore, submit that these packages need to have only the declarations required to be made for a wholesale package as stipulated in Rule 29 of the said Rules. Any declaration of a recommended price is merely an advice to the wholesale trader and cannot form the basis of valuating of these packages under Sectio .....

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s. The decision in the impugned Order-in-Appeals that the exemption given in Rule 34(1)(b of the PCR would not be available to the impugned products as the same are being sold in pieces/numbers and not by weight is completely misplaced in as much as the impugned products, as explained above, are cleared from the appellants' factory either in pouches of 500 gms. and in jars of 720 gms. and above which are sold in the wholesale market as such, which is a mandatory requirement that as per the N .....

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to and rely upon the decision of the Hon'ble Tribunal in the following cases. ……. "3.3 Similarly, for the same reasons as aforesaid, the appeal Nos.E/2041 and 2042/04 of M/s Cadbury (India) Ltd. are also allowed in the above terms." 6. Further, we find that the Tribunal in the case of Cocoa Marketing & Processing Co-Op Ltd. (supra), after considering the ratio in the Swan Sweets Pvt. Ltd. case, has held as under: 5. We have carefully considered the case records a .....

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product and no one else. Individual chocolates weighing 4 gms and meant for retail sale were packed in wholesale package, weighing 500 gms, for convenience of distribution, and the wholesale package was not intended for retail sale to the ultimate consumer as it was not normal for a consumer to consume 500 gms of confectionary on one occasion. The Tribunal also held in that case that 'multi-piece pack' as per Rule 2 (j) of Packaged Commodities Rules, 1977, envisaged that both the indivi .....

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