TMI Blog2018 (10) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... product which were cleared as wholesale packages, therefore, the provisions of the SWM (PC) Rules are not applicable to the facts of this case which is squarely covered by the guidelines issued by the Hon'ble Apex Court in the case of Jayanti Food Processing (P) Ltd. [2007 (8) TMI 3 - Supreme Court] - appeal allowed - decided in favor of appellant. - APPEAL NO. E/50045-50046/2014 - A/63117-63118/2018-EX[DB] - Dated:- 7-9-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Present for the Appellant(s): Shri Amrinder Singh (Advocate) Present for the Respondent(s): Shri Atul Handa (AR) ORDER Per: Ashok Jindal The appellants are in appeal against the impugned order. 2. The fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 and not required to pay duty under Section 4A of the Act, therefore, the impugned order is to be set aside. 6. Heard the parties. 7. Considering the fact that the issue has been dealt by this Tribunal in appellant s own case and observed as under: 9. In this case the sole issue before us for determination is that whether the goods supplied to the distributor in wholesale packages are liable to be assessed under section 4(A) of the Central Excise Act 1944 or not? 10. Before deciding the issue we have to see the various provisions of the Standard of Weight and Measures (Packaged Commodities) Rules 1977 as per Rule 2(x) of the said Rules defines wholesale packages which is reproduced here as under: Rule 2(x) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in such hole sale package or the net quantity in terms of standard unit of weights, measures or number of the commodity contained in wholesale package 13. On going through the above said provisions, we find that Multi piece packages means a package containing individually packed pieces of the same commodity of identical quantity for retail sale either in individual pieces or the package as a whole. As per the above definition of multi piece packages and the definition of wholesale packages, we find that sub clause 2(x) is applicable to the facts of this case, as the fasteners are sold by the appellant to wholesaler in bulk enabling the wholesaler to sell distribute or deliver such fastener to the consumer in smaller quantity. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Their should be requirement in the SWM Act or the Rule made thereunder or any other law to declare the price of such goods relating to their retail price of the package (iv) The central Government must have specified such goods by notification in the Official Gazette (v) The valuation of such goods would be as per the declared retail sale price of the packages less the amount of abatement. If all these factors are applicable to any goods, then alone the valuation of the goods and the assessment of duty would be under Section 4A of the Act. 16. As per the guidelines, these should be required in SWM Act or Rules made there under or any other law to declare the price of such goods relating to their price on the pac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
