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TMI Blog2023 (11) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 for the period from December 2011 to July 2012, along with applicable interest under section 11AB of Central Excise Act, 1944, and penalty of like amount under section 11AC of Central Excise Act, 1944. 2. Among its several activities, appellant is also in the business of procurement of automobile parts - imported as well as domestic - which are 're-packed' for further sale after being subject to quality check. These goods covered by the Standards of Weights and Measures Act, 1976/ Legal Metrology Act, 2009 were required to be affixed with labels indicating the maximum 'retail selling price (RSP)' both at the time of import and on clearance after manufacture in the country. Consequently, after import of goods by appellant, and cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces for the period from March 2010 to November 2011 in Honda Motor India Pvt Ltd v. Commissioner of Central Excise, Mumbai - II with final order [final order no. 85755-85757/2023 dated 1st March 2023] disposing off appeal [E/85344/2013] challenging order [order-in-appeal no. US/08-09/RGD/2013 dated 16th January 2013] of Commissioner of Central Excise (Appeals), Mumbai-II holding that '4.6 The appellants are industrial consumers. Therefore, even if the appellants declare MRP at the time of importation, MRP declared thereon should be ignored for the purpose of Standards of Weights and Measures Act, 1976 and rules made thereunder. Therefore, the MRP declared at the time of importation cannot be considered as MRP of the goods imported. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on also exists in provisions of section 4A of the Central Excise Act, 1944. The same is also reproduced below: "Explanation 2. - For the purposes of this section, - (a) where on the package of any excisable goods more than one retail sale price is declared, the maximum of such retail sale prices shall be deemed to be the retail sale price; From the plain reading of the explanations. above, it is clear that the higher MRP is to be considered only when more than one MRP are affixed on the package of the articles. The SCN nowhere alleges that the impugned articles had two MRP on their packages at the time of clearance from their Panvel warehouse. The SCN only alleges that the MRP declared on the Bills of Entry at the time of import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value shall be the RSP declared on the goods. I find that in section 4A or explanation thereof, wherever the words 'Retail Sale Price' appear, they are either preceded or succeeded by words 'declared on the package' or 'declared on the goods'. I also find that wherever the said section makes reference to alteration of MRP or mentioning of more than one MRP, it talks about such alteration or mention of MRP on the package of the goods and not alteration or mention of MRP on any document. From this it is very clear to me that the Central Excise Duty is leviable on the goods falling under section 4A of the Central Excise Act, 1944 with respect to the MRP declared on the packages at the time of their clearance from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent either and central excise authorities are merely enabled, in terms of section 4A of Central Excise Act, 1944, to ride 'piggyback' on Standards of Weights and Measures Act, 1976/Legal Metrology Act, 2009, on the certainty that these laws preclude manufacturers/from clearing the goods at a particular price only to have those sold at a higher price subsequently. The goods imported by the appellant are 'repacked' after clearance from customs control and such activity being manufacture erases the 'import' that had taken place earlier to be superimposed with production of excisable goods in the hands of the manufacturer and subject to valuation under section 4A of Central Excise Act, 1944 for assessment to duties of central excise. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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