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2017 (3) TMI 1129

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..... iness) Rules, 1961. The organization service officers and staff of the armed forces of the Union and the canteens are locations of storage and display from which the officers and staff procure articles that they require. Though it may have the looks of a shop, it is more of a store. Being an in-house procurement agency, it would not admit to enforcement under the statute relating to legal metrology. A ‘maximum retail price’ is affixed on the impugned package does not, of itself, render the goods liable to comply with the provisions of the law relating to ‘maximum retail price’ - whether that of legal metrology or of levy of excise duty. It is the requirement of compliance with the Standard of Weights & Measures (Packaged Commodity) Rules .....

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..... Oral-B Mild Mint - of 100 gm in boxes containing 72 tubes - for their customer, M/s Gillette Diversified Operations Ltd, who, in turn, supplies these to Canteen Stores Department (CSD) of Ministry of Defence, Government of India. That these tubes, as well as the inner cartons, have the maximum retail price printed on them is not in doubt. 3. It is the contention of Central Excise authorities that with the inclusion of toothpastes in notification no. 9/2000-CE (NT) dated 1 st March 2000, and the successor notification no. 13/2002-CE (NT) dated 1 st March 2002, these goods are to be assessed under section 4A of Central Excise Act, 1944. Differential duty computed after providing for abatement of 35% as allowed in the said notificati .....

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..... en the law relating to affixing of specified details, including maximum retail price , is mandated. It is now settled law that the benefit of assessment or the burden of dutiability under this special provision is to prevail when the twin conditions of inclusion of the goods in the notification under section 4A as well as coverage under the Standards of Weights Measures (Packaged Commodities) Rules, 1977 are in place. The former notwithstanding, this mode for assessment will explicitly require compliance with the second condition. This can be appreciated only with a comprehension of the said Rules. The Rules have been framed under the Standards of Weights Measures Act, 1976 (renamed as Legal Metrology Act, 2011 in its present form) to .....

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..... peculiarity of this consumer protection law is that an offence against this statute, if any, becomes visible only at the shelf of the retailer but the offence is attributed to the manufacturer or the entity that has packed the goods or altered the maximum retail price. Critical to the affixing of maximum retail price and, where the manufacturer is concerned, assessment under section 4A of Central Excise Act, 1944, therefore, is not the pre-packing itself but the intent to cater to the retail customer. Consequently, the implicit exclusion, viz. The provisions of this Chapter shall apply to packages intended for retail sale and the expression package , wherever it occurs in this Chapter shall be construed accordingly. in rule .....

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..... the Ministry of Defence. It is a presidential artifice which is assigned to that Ministry in The Government of India (Allocation of Business) Rules, 1961. The organization service officers and staff of the armed forces of the Union and the canteens are locations of storage and display from which the officers and staff procure articles that they require. Though it may have the looks of a shop, it is more of a store. Being an in-house procurement agency, it would not admit to enforcement under the statute relating to legal metrology. Its avowed aim is to make goods available to its restricted clientele at prices below the maximum retail price - with that objective, it is not required to conform to the legal metrology statutes. 12. An insti .....

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