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MRP Provisions applicability

Central Excise - Started By: - JSW CEMENT LIMITED - Dated:- 8-2-2017 Last Replied Date:- 9-2-2017 - Vide notification dated 14.05.2015, the Ministry of consumer Affairs, Food and Public Distribution has substituted the definition of Industrial Consumer and Institutional Consumer as under bb) Industrial consumers means those consumers who buy packaged commodities directly from the manufacturer or from an Importer or from wholesale dealer for use by that industry and package shall have a declarati .....

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of Packaged commodities are meant for Industrial/Institutional Sales. The proviso to Sl.No.52 of Notification No.12/2012-CE dated 17.03.2012 says that Provided that where the retail sale price of the goods are not required to be declared under the Legal Metrology (Packaged Commodities) Rules,2011and thus not declared, the duty shall be determined as in the case of goods cleared in other than packaged form With the above provision, in my opinion, if goods are sold to wholesale dealers who are sp .....

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than - The Reply = Sir, If you put the words Not for Retail Sale on the goods supplied then as mentioned by you they are assessable under Section 4 (a) of Central Excise Act, 1944, that is, on the basis of transaction value. - Reply By JSW CEMENT LIMITED - The Reply = Sir, you mean section 4(a) or Section 4? - Reply By YAGAY AND SUN - The Reply = Please tell us name and Tariff Heading of the goods which you want to remove from your factory premises to a wholeseller and its weight or qty per item .....

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ly stating, meant for industrial/institutional consumer . An audit objection has been raised in this zone for non-adoption of retail sale price based valuation on the clearances made to depots by a cement manufacturer, subsequently sold to industrial/institutional consumers. However, the assessee is clearing such consignments of cement in bags to their depots on the basis of value arrived as per Section 4 of the Central Excise Act, 1944, on the ground that the depot is nothing but an extended ar .....

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k or cause or permit to be pre-packed any commodity for sale, distribution or delivery unless the package in which the commodity is pre-packed bears thereon or on a label securely affixed thereto, such declarations as are required to be made under these rules . However, explanation to Rule 4 of Legal Metrology (Packaged Commodities) Rules, 2011 states that the existence of packages without the declaration of the retail sale price in the manufacturer s premises shall not be construed as violation .....

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