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2016 (1) TMI 969 - CESTAT NEW DELHI

2016 (1) TMI 969 - CESTAT NEW DELHI - TMI - Valuation of Ceramic/ Glazed Tiles - Transaction value u/s 4 or MRP based value u/s 4A - The Department is of the view that the clearances made by the appellant to customers like contractors schools, colleges, hospitals, hotels, builders, etc. are sales to the institutional buyers. Hence, these goods are assessable under Section 4 of the Central Excise Act, 1944. - Held that:- As the issue is no more res integra in the light of the decisions of this Tr .....

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AL) AND B RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri B L Narsimhan, Adv. For the Respondent : Shri R K Mishra, DR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order confirming the demand of duty along with interest and imposition of penalty on the appellant on the ground of undervaluation under Section 4 of the Central Excise Act, 1944. 2. The facts of the case are that the appellant is manufacturer of Ceramic/ Glazed Tiles. The goods manufactured by t .....

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t is of the view that the clearances made by the appellant to customers like contractors schools, colleges, hospitals, hotels, builders, etc. are sales to the institutional buyers. Hence, these goods are assessable under Section 4 of the Central Excise Act, 1944. In this background, a show cause notice was issued to demand differential duty on transaction value. The said show cause notice was adjudicated and the demand of duty along with interest was demanded and penalties were also imposed on t .....

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ld 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 4 A of the Central Excise Act, 1944 i.e. MRP less abatement. The appellant is discharging the duty liability as p .....

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ordingly, impugned proceedings were initiated against the appellant and duty demand along with interest and penalty have been confirmed against them by way of the impugned order which is in challenge before us." 5. In those set of facts, this Tribunal arrived at the following observations:- "5. We have carefully considered the submissions made by both the sides. We have also perused the sample purchase orders placed by some of the institutitional buyers. From these documents, it is see .....

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as not made any declaration that "the packages are not meant for retail sale or the packages are meant for use by any specified industry". In the absence of such markings on the packages, it cannot be said that the goods supplied were not in retail packages. In their letter dated 23.02.2012, the Dy. Controller of Legal Metrology, Maharashtra has clarified that according to Rule 3 Packaged Commodity Rules, 2011 the provision regarding mandatory declaration on retail packages are not app .....

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ear 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 marking that they are 'not meant for retail sale". From these clarifications which have been issued by the authorities implementing the Legal Metrology (Packaged Commodity) Rules, 2011, it is absolutely clear that the supplies made by the appellant to the various institutional buyers are not excluded .....

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d in the package; (iii) There should be requirement in the SWM Act or the Rules made thereunder or any other law to declare the price of such goods relating to their retail price on the package; (iv) The Central Government must have specified such goods by notification in the Official Gazette; and (v) The valuation of such goods would be as per the declared retail sale price on the packages less the amount of abatement. In the said decision, the Hon'ble Apex Court further held that the mater .....

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