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TMI Blog2019 (3) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2.1 Brief facts are that the assessee is engaged in the manufacture of watches. The assessee requested the Department vide letter dated 21.04.1999 for permission to assess their goods (watches) under Section 4 of the Central Excise Act, 1944, as they were not covered under the Standards of Weights and Measures Act ('SWM Act' for short). Vide letter dated 15.07.1999, the Assistant Commissioner rejected the request of the assessee and held that the valuation has to be under Section 4A. 2.2 An appeal was preferred before the Commissioner (Appeals) against such decision of the Assistant Commissioner. The Commissioner (Appeals) rejected the appeal of the assessee vide Order-in-Appeal No. 209 to 211/1999 dated 17.09.1999 stating that since th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led Appeal No. E/684/2010. 4. Thus, it can be seen that in both these appeals, the issue is with regard to orders passed by authorities below holding that the valuation has to be done under Section 4A of the Central Excise Act, 1944. 5. Section 4A of the Central Excise Act, 1944 provides for valuation of excisable goods with reference to retail sale price. Sub-Section (1) of Section 4A ibid states that the Central Government may, by notification in the Official Gazette, specify any goods in relation to which it is required under the provisions of the Standards of Weights and Measures Act, 1976 or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatutory requirement of affixing the MRP. Accordingly, in case a manufacturer voluntarily affixes MRP which is not statutorily required, then, Excise Duty on goods in such packings shall not be charged on the basis of Sec.4A of the Central Excise Act, 1944." 6.2 Thus, it is seen that the appellants themselves admit that the watches falling under 9101.90, 9102.90 have been notified under Notification No. 20/99-CE (NT) dated 28.02.1999. This is the letter which is the genesis for the present appeals. In the said letter, the appellant has stated that though it is notified under Section 4A of the Central Excise Act, 1944, as per Rule 3 of the Packaged Commodity Rules, the watches cleared by them do not fit into the definition of "commodities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt held that use of the term "or otherwise" in the definition of "commodity in packaged form" would suggest that a commodity if packed in any manner in units suitable for sale, whether wholesale or retail, becomes "commodity in packed form". Therefore, Section 2(b) of the Standards of Weights and Measures Act, 1976 would apply. The contentions raised by the appellants in their letter dated 21.04.1999 is settled by the decision in the case of M/s. Whirlpool of India Ltd. (supra). Thus, the goods having been notified items, are definitely assessable under Section 4A of the Act. 9. The appeals filed by the assessee contending that the goods are to be assessed under Section 4 of the Central Excise Act, 1944, are without merits. The impugned Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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