TMI Blog2017 (3) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... -CE will not be applicable to the goods namely Cement exported to Nepal by the appellants Held that: - When the provisions of Standards of Weight and Measures Act (SWMA), 1996 and the Rules made thereunder are not applicable to export goods and therefore, RSP(MRP) is not required to be printed on such packages of cement exported to Nepal, the appellants assessee, even when they print the MRP/RSP on their cement bags exported to Nepal, the said goods (exported to Nepal) are not entitled to the benefit of N/N. 4/2006-CE - The appellants also admit that there is no statutory requirement to declare sale price (RSP/MRP) on the cement bags meant for export to Nepal - the benefit of the N/N. 4/2006-CE is not available to the subject goods - app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged duty by availing exemption of Sr. No. 1A of Notification No. 04/2006-CE dated 1.3.06. ii. In terms of the Section 5A of Central Excise Act, 1944, Notification No. 4/2006-CE dated 1.3.2006 has been issued by the Central Government exempting the goods in terms of the conditions prescribed therein. iii. In present case these facts are not in dispute i.e. (i) consignments of cement were cleared by noticee(s) in gunny bags of 50 Kgs i.e. cement was cleared in packaged form [para 3, 7 12 of Show Cause Notice] (ii) MRP/RSP was duly affixed/marked on the gunny bags [para 3, 7 12 of Show Cause Notice]. iv. Plain reading of the Sr. No. 1A of the its explanation, Notification No. 4/2006-CE dated 1.3.2006 indicates that following condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under: retail sale price means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price so printed is the sole consideration for the sale. vii. In these appeal cases, cement were sold/exported by appellants in 50 Kgs gunny bags i.e. packaged from by declaring affixing MRP on the bags. It is no body s case that price was not printed on the bags price charged by the appellants from the buyers were not the maximum price at which cement was sold to the buyers MPR printe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elivery, packing, forwarding and the like, as the case may be, and the price so printed is the sole consideration for the sale: Provided also that where the retail sale price of the goods are not required to be declared under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, and thus not declared, the duty shall be determined as is in the case of goods cleared in other than packaged form; b. Twin conditions which need to be satisfied to claim benefit of Notification 1C are that (i) Goods not covered in SR. No. 1b (ii) Goods must be other than those cleared in packaged form. ii. In alternative, benefit of Sr. No. 1C of the exemption notification would be available to the appellant. iii. In no case Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate trade after paying duty on MRP basis as per Sr. No. 1A of the notification 4/2006-CE (Supra). In the case of exports of the same goods to Nepal by the appellants, the Revenue mentions that the appellants are again paying duty on MRP basis as per Serial No. 1A of the Notification No. 4/2006-CE (Supra); MRP is printed by the appellants assessee on Cement bags as per provisions of Standards of Weights Measures Act (SWMA), 1976 and the Rules made thereunder. 6.2 However, SWMA (Standard of Weights Measures Act, 1976) and the Rules made thereunder are applicable only to the goods sold within the country and not to goods exported out of India. The Revenue claims that since the provisions of Standards of Weights and Measures Act, 1977 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e only to those cases where the provisions of Standards of Weights and Measures Act, 1976 or the Rules made there under apply. The assessee s contention that since they had declared RSP on the packages of cement exported to Nepal, they are entitled to the benefit of concessional rate of duty as per S.No. 1A of the Notification 4/2006-CE dated 1.3.2006 is not tenable because no such exemption is available vide the said notification. Proviso three to explanation 2 given for S.No. 1 to 1C of the Notification No. 4/2006-CE makes it further clear that the concessional rate of duty under this notification is available to the goods on which the provisions of Standards of Weights and Measures Act, 1976 or the rules made there-under are applicable . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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