TMI Blog2018 (5) TMI 2041X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- There is no doubt that it is the intention of a manufacturer, made manifest by affixing of pre-requisites enumerated in Legal Metrology Act, 2011, and the attendant Rules, which renders applicability of section 4A of Central Excise Act 1944 even as the responsibility for such affixing is enforced at the last stage of retail. The issue is covered by the decision in the case of CHARMS COSMETICS PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE I [ 2017 (3) TMI 1129 - CESTAT MUMBAI] where it was held that it is the value determined under section 4 of CEA, 1944 that will determine the basis for computation of duty liability. Thus, in the present case, the goods were correctly assessed to duty by the appellant and that, with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer authorities on the ground that the exclusion is available only to goods that are not sold further, goods that are sold for further service or on goods which are excluded from printing/declaring maximum retail price thereon. 3. Learned Counsel for appellant submits that an identical dispute, for the period from March 2002 to March 2004, had been resolved in their favour by the Tribunal in Charms Cosmetics Pvt Ltd v. Commissioner of Central Excise, Pune-I [2017 (352) ELT 197 (Tri-Mumbai)]. Learned Authorized Representative contends that the Hon ble Supreme Court in Jayanti Food Processing (P) Ltd v. Commissioner of Central Excise, Rajasthan [2007 (215) ELT 327 (SC)] holding that 29. .... Thus, the definition of sale in Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 3 of Chapter II of [Standards of] Weights Measures (Packaged Commodities) Rules, 1977 cannot but be acknowledged. 9. A manufacturer who pre-packages goods may be deemed to have made its intent to cater t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is wing of 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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