TMI Blog2016 (12) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... les, there is no requirement to make declaration on the package provided the net weight of the commodity is 10 grams or less. This issue has come up to this Tribunal in the case of CCE, Chandigarh Vs. Tej Ram Dharam Paul [2013 (8) TMI 607 - CESTAT NEW DELHI], where it was held that, we agree with the lower authorities that the packing machine used for packing of filter khaini pouches/pillows/sachets cannot be considered to be notified item and the goods manufactured with the aid of packing machine would not be covered under the Compounded Levy Rules. They are required to discharge duty not in terms of the said Rules but in terms of the normal provisions of law. Section 3 of the Central Excise Act, 1944 applicable - Appeal allowed - de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brand name and MRP of ₹ 2/-, and packed. 5. The department s view is that the duty is leviable on the basis of Section 3A of the Central Excise Act, 1944 under Compounded Levy Scheme but the claim of the assessee is that it is leviable in terms of normal provisions under Section 3 of the Central Excise Act, 1944. 6. After hearing both the sides and perusal of the record, it appears that to make a group of 8 sachets, a paper pouch having inner layer of aluminium foil with three sides sealed is used by the appellant. This paper pouch is procured by the appellant from another manufacturer of paper pouches duly embodied/printed with all the details in roll of the appellant in total open shape and then the machines installed in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 125 (Tri.-Del.), where it has been observed: 9. After hearing both the sides we find that the issue required to be decided in the present appeal is as to whether the filter khaini pouches manufactured by the respondents with the help of packing machines are required to be considered as notified goods in terms of Notification No. 10/2010-C.E.(N.T.), dated 27-2-2010 and whether the same are required to be taken into consideration while determining the annual capacity of production and collection of duty. We note that there is not much dispute on the facts of filter khaini pouches admittedly being manufactured with the aid of the packing machine which operate with the aid of power. Ten of such filter khaini pouches are further packed i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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