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TMI Blog2015 (6) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no evidence that the appellant were not complying with this condition. - Even if in respect of a product being supplied to institutional buyers, there is no requirement to print the MRP in terms of Standards of Weights and Measures Act and the Rules made thereunder, but if for availing nil rate of duty or concessional rate of duty under some exemption notification, there is a condition that such retail price must be printed or embossed, the assessee would have to comply with that condition for availing the exemption even if this is not required for compliance with the provision of Standards of Weights and Measures Act and the Rules made thereunder. In this case the Department has not recovered any consignment of shoes supplied to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No.5/06-CE dated 01/3/06/(Sl.No.5) which prescribes nil rate of duty for the footwear of RSP not exceeding ₹ 250/- per pair subject to condition that the retail sale price is embossed or indelibly printed on the footwear itself. In this case there is not dispute that the retail sale price of the footwear supplied, in respect of which exemption was claimed, is less than ₹ 250/- per pair and except for one case there is no dispute that the price was marked indelibly or embossed on the footwears themselves. In one case, the Director of the appellant company had initially stated that the RSP was not being marked or embossed on footwear but subsequently he retracted his statement. The main ground for denial of the exemption is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked, that statement was subsequently retracted by him, there is no seizure of the shoes supplied by the appellant, without RSP printed/embossed on them, that the only basis for denial of exemption is that supplies are to institutional buyers and in terms of the provision of Standard of Weights and Measures Act and the Rules made thereunder, there is no requirement for printing MRP on the goods sold to institutional buyers, that the provisions of Standards of Weights and Measures Act and Rules made thereunder are of no relevance for complying with the condition prescribed in the Notification No. 5/06-CE (SI. No. 5), that while the notification, for availing nil rate of duty, prescribes the condition that the MRP must not be more than 250/- p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Rules made thereunder have no reliance for complying with the conditions of this exemption notification. Even if in respect of a product being supplied to institutional buyers, there is no requirement to print the MRP in terms of Standards of Weights and Measures Act and the Rules made thereunder, but if for availing nil rate of duty or concessional rate of duty under some exemption notification, there is a condition that such retail price must be printed or embossed, the assessee would have to comply with that condition for availing the exemption even if this is not required for compliance with the provision of Standards of Weights and Measures Act and the Rules made thereunder. In this case the Department has not recovered any consignm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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