9911796707
TMI Blog2012 (12) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ackages. On the packages of less than 25 kgs., the appellant was affixing a declaration containing details including MRP in according with the provisions of Standards of weights & Measures (Packaged Commodities) Rules; (SWM (PC) Rules) they were paying duty on the assessable value determined on the basis of MRP i.e. declared MRP minus abatment. However in respect of packages of 25 kgs. the appellant was paying duty on the transaction value on the ground that those packages were meant for industrial consumers. The Department being of the view that in respect of 25 kgs. packages also, the appellant was required to declare MRP in accordance with the SWM(PC) Rules, hence duty was required to be paid on such goods on the value determined under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es is of no avail to the appellant for the reason that exemption from declaring MRP on the packages is available only in respect of packages containing more than 25 kgs. of the commodity whereas in the instant case, admittedly, the dispute relates to 25 kgs. packet. It is further submitted that the appellant cannot avail the benefit of explanation to Section 2A(b) because M/s Bayer Crop Science Ltd. cannot be termed as industrial consumer for the reason that admittedly as per the stand taken by the appellant, M/s Bayer Crop Science Ltd. are repacking the pesticides packages of 25 kgs. and they did not use the contents of those packets for some industrial production. On limitation Shri S.R. Meena submitted that appellant filed one consolidat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ckages commodities meant for industrial consumers or institutional consumers Explanation - For the purpose of this Rule, - (a) Institutional consumer - means those consumer who buys packaged commodities directly from the manufacturers or packers for service industries like transportation (including Airways, Railways), hotel or any other similar service industry. (b) Industrial consumer - means those consumers who buy packaged commodities directly from the manufacturers or packers for using the product in their industry for production etc. On reading of this provision, it is apparent that industrial consumer is the consumer who buys packaged commodities for using the product in his industry for production etc. Undisputedly, M/s Bayer Cro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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