TMI Blog2018 (5) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... Wipro Ltd. vs CCE ST Cus. Bangalore-II [2018 (3) TMI 981 - CESTAT Bangalore], considering the supply of Toilet Soaps to Canteen Stores Department of Ministry of Defence (CSD) has held that the assessment of such supply fall under the scope of Secton 4A of CEA, 1944. In the present case the entire supply are made to Armed Forces and Para Military Forces for their use only and there is no sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that there is no dispute of the fact that the entire supply has been made to the Army and Para Military Forces and exclusively used by the said Armed Forces. He submits that the issue is covered by the decision of this Tribunal in the case of M/s Wipro Ltd. vs CCE ST Cus. Bangalore-II 2018 (3) TMI 981- CESTAT Bangalore. 5. Ld. AR for the Revenue reiterated the findings of the Ld. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rage 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 objectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Standards of Weights Measures (Packaged Commodities) Rules, 1977 that does. With the exclusion of institutional buyer from the ambit of the Rules, the affixing of retail sale price is not man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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