TMI Blog2005 (6) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ho has set aside the order of the lower authority on assessment of "Sugar free Tablets granules" ordered to be made on MRP based assessments under Section 4A of the Central Excise Act for clearance during April 2001 of samples of the goods in regular/normal packages containing 100 tablets to M/s. Cadila Healthcare which was called for as per notification No. 5/2001- C.E.(N.T.), dated 1-3-2001. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ree samples of sugar free tablets in regular/normal packets and each packet contained 100 tablets x 1 gm i.e. 100 gms. (b) truth is that no MRP was printed on the 'free sample'. However, it is important to report that MRP Rs. 47.00 has been printed on similar goods of identical packing quantity which was meant for sale. (c) The sample produced before Tribunal cannot/does not appear to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the respondent relies upon Rule 3 of the Standards of Weight and Measures (Package) Commodities Rules, 1977 which stipulates that the provisions of Chapter II of the said rules of declaration of MRP etc. will apply entry to packages intended for retail. No MRP statutory declaration was mandatory, hence as per Board's instructions assessments under Section 4A was not called for. The reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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