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TMI Blog2013 (11) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... e may be, which is also the description declared in the Bills of Entry. The goods are in semi-solid form and, therefore, in terms of Section 5 of the Legal Metrology Act, 2009 read with rule 12 of the Legal Metrology Rules, 2011, the description of the quantity has to be made in terms of unit of mass, which the appellant has done in the instant case. There is also no dispute of the fact that the item imported is a pre-packaged commodity as defined under Section 2(l) of the Legal Metrology Act, 2009. If that be so, under rule 26 of the Legal Metrology Rules, 2011, there is no requirement of declaring the RSP on the package of the commodity. In other words, there is no statutory requirement of declaring the RSP of the product in respect of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai-II, NhavaSheva. 2. The appellant, M/s. Pidilite Industries Ltd., Bhiwandi filed 18 Bills of Entry during the period March, 2012 to August, 2012 for the import of adhesives with the brand name Fevistick or Gluestick or Prime Stick . The appellants had imported the products in 5/8 grams packing with the description as Fevistick-5g or Fevistick-8g, Gluestick-5g or Gluestick -8g and Prime Stick-8g. Inasmuch as the content in the individual packs were less than 10g, the appellant claimed exemption from levy of CVD on MRP basis under the provisions of Rule 26 of the Legal Metrology (packaged Commodity) Rules, 2011 (Rules, 2011 in short). The said request of the appellant was rejected by the Assistant Commissioner of Customs, against wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without the purchaser being present, is placed in a package of whatever nature, whether sealed or not, so that the product contained therein has a pre-determined quantity'. As per Section 5 of the said Act read with rule 12 of the Rules, 2011, except in the case of commodities specified in the Fourth Schedule, the declaration of quantity shall be in terms of the unit of -Mass, if the commodity is solid, semi-solid, viscous or mixture of solid and liquid. As per Rule 13 of the said Rules, where the quantity is less than 1 kg, the unit of weight shall be gram and in respect of item sold by numbers, the symbol shall be N or U . (iii) In the appellant's case the adhesive imported are in semi-solid form and quantity contained in the pac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve cases, which involve various products such as cosmetics, glues etc., this Tribunal has held that if the net weight is less than 10g or net volume is less than 10ml, the provisions of Legal Metrology Act and Rules thereunder are not attracted and their assessment under Section 4A of the Central Excise Act is not warranted and the goods have to be assessed to duty on the basis of transaction price. Accordingly, he pleads for allowing the appeals. 4. The learned Dy. Commissioner (AR) appearing for the Revenue reiterates the findings give by the appellate authority and submits that as per the said findings, the impugned goods are sold on the basis of the numbers and not on the basis of weight as the goods are in stick form. He also relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e so, under rule 26 of the Legal Metrology Rules, 2011, there is no requirement of declaring the RSP on the package of the commodity. In other words, there is no statutory requirement of declaring the RSP of the product in respect of the product under importation. If that be so, the assessment of CVD under Section 3 of the Customs Tariff Act, 1975 has to be done on the basis of the transaction value and not on the basis of RSP as claimed by the department. 5.2 An identical issue relating to valuation of glues was considered by this Tribunal in the case of Anabond Ltd. (supra) and this Tribunal held that glues are required to be sold by weight under Standards of Weights and Measures Act, 1976, and by reason thereof, the goods in the form i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in form of liquid packed in sachets though may be sold in numbers, it cannot be stated that they are not being sold by weight or volume as each sachet contains pre-determined quantity of liquid by weight as well as volume. The intention of the manufacturer as revealed by details printed on the sachets manufactured by them and the marketing patterns followed by AMWAY indicate that the goods are meant for retail sale to the ultimate consumers. Under these circumstances, the packages in which the impugned products are sold by the appellants, clearly fall within the exemption provided under Rule 34(b) of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977. Though the commodity is notified under Section 4A, there is no s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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