9911796707
TMI Blog2005 (11) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... bacco into pouches i.e. pouch containing 6 grams of chewing tobacco and zipper pouch containing 15 grams. There is no dispute in respect of the tobacco contained in 15 grams pouch. In the present case the dispute is in respect of small pouches containing 6 grams of chewing tobacco. The case of the revenue that these were assessable to duty under Section 4A of Central Excise Act whereas the appellant is paying duty under Section 4 of Central Excise Act. The adjudicating authority held that as these small pouches are packed in group which is having 33 small pouches and one zipper pouch containing 15 grams of tobacco, this group package is having the maximum unit price. The adjudicating authority of the view that this group package is intended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oubt, the clarification may be obtained from the concerned department. In view of the clarification given by the concerned department, the applicants are not under any obligation to mention MRP on the small pouches, therefore, demand is not sustainable. 4. The contention is also that the adjudicating authority held that the group package is intended for retail sale, therefore, maximum unitwise written on the group package is to be taken as MRP, therefore, the group package is liable to assess under Section 4A of Central Excise Act. The applicants before adjudicating authority is taken a specific stand that this group package is not for retail sale and in absence of any evidence contrary to this, the finding is not sustainable. 5. The co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for time being in force to declare the package of the retail price of such goods. In the present case, the applicants asked for clarification from the competent authority under the Standards of Weights Measure Act and that authority clarified that if the packages contained less than 20 gms, the requirement of affixing MRP is not there. Further we find that Rule 34B of the Packages Commodity Rules exempts for affixing MRP on 20 grams or 20 ml. In respect of group packages, the contention of Revenue is that group packages is intended for retail price but there is no evidence on record to show this fact. 7. The applicants also pointed out that the Commissioner of Central Excise in the case of other manufacturer i.e. Gupta Tobacco Co. vide ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
