9911796707
TMI Blog2013 (4) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... Nepal. The cement had been cleared in 50 kg bags. Though in respect of cement cleared for export there was no requirement to print the MRP and other particulars on the bags in accordance with the provisions of Standards of Weights and Measures Act, 1976 (SWM Act) and the Rules made thereunder, the appellant had printed MRP on the bags cleared for export to Nepal. The appellant in respect of this cement had paid duty @ 8% of the MRP upto February 2010 and @ 10% adv. of the MRP from March 2010 onwards as per the rate prescribed against Sl. No. 1A (ii) of the Table annexed to Notification No. 4/2006-C.E. The department was of the view that since there was no requirement to print MRP in respect of the packaged cement exported to Nepal and as s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in packaged form" for the reason that there was no requirement to print MRP on the cement bags in respect of cement cleared for export, the rate of duty prescribed against Sl. No. 1C of the table annexed to the Notification No. 4/2006-C.E. would be applicable, that just because the MRP had been printed on these bags in spite of there being no requirement for this, the benefit of Notification No. 4/2006-C.E. (Sl. No. 1C) cannot be denied, that there is no justification for applying the tariff rate in respect of the cement bags cleared for export to Nepal, that if duty is payable in terms of Sl. No. 1C of the table annexed to the Notification No. 4/2006-C.E., there will be no short payment, that the impugned order charging duty at the tari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment manufactured in a plant other than a mini-cement plant and "other than that cleared in packaged form". In terms of third proviso to Sl. No. 1C of the table annexed to the Notification No. 4/2006-C.E., where the retail sale price of the goods are not required to be declared under SWM Rules, 1977 and are not declared, the duty shall be determined as in the case of goods cleared in other than packaged form. Since, in this case the goods had been cleared for export to Nepal and as such there was no requirement to declare the MRP on the bags of the cement in accordance with the provisions of SWM Rules, 1977, the cement would have to be treated as "other than packaged form" even though the MRP had been printed and accordingly, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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