9911796707
TMI Blog2008 (1) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... Act w.e.f. 1.3.99, which provides for payment of duty on the basis of Maximum Retail Price (MRP) affixed on the same. Valuation under the Section 4A can be resorted to, when the commodity is notified under the said Section and there is a statutory requirement to affix the MRP under the provisions of Standards of Weight & Measures Act (Packaged Commodity) Rules, 1977. The appellants are paying duty in accordance with the said Section in respect of the retail packs of various sizes which range from 1 ltr. to 50 ltrs. 2. The dispute in the present appeal relates to the unit pack of 210 ltrs of lubricating oil, on which the duty is being paid by the appellant in accordance with the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed not be affixed with MRP as in the case of retail pack. 4. We find that the department has sought clarification from the Legal Metrology Department, Chennai, which administers the provisions of Standards of Weights & Measures Act. It stands clarified by the Controller of Legal Metrology in their letter dt.21.4.05 that 210 ltr. pack will be covered under the definition of wholesale package as defined under the Standards of Weighs & Measures Act and in terms of Rule 29 of the said Rules and it is not mandatory for the manufacturer to declare the MRP on such 210 ltr. barrel. The Commissioner, instead of accepting the above clarification issued by the concerned department, has hims ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. (Pronounced in Court on) (M. Veeraiyan) (Archana Wadhwa) Member (Technical) & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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