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TMI Blog2008 (1) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ix their own brand name and hence fall within the definition of “manufacturer” as per Rule 2 of the Standards of Weights and Measures (Packaged Commodity) Rules – plea not considered by comm.. so matter remanded - C/1043/2007 - A/6/2008-WZB/C-I/(CSTB) - Dated:- 2-1-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) [Order per : Jyoti Balasundaram, Vice-Presi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 has been rejected on the ground that the importers were not either the manufacturers of the goods or packers for service industry which two categories of persons alone were exempted from they purview of Rule 2A of the Standards of Weights and Measures (Packaged Commodities) Rules,1977. However, we find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son, firm or Hindu undivided family, as the case may be.' 3. We find that this plea was not taken by the appellant before the Commissioner However, this plea goes to the root of the matter and has a direct bearing on the eligibility or otherwise of the importers to exemption under Rule 2A of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. In this view of the matter, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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