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TMI Blog2008 (2) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : P. KArthikeyan, Member (T)].- The Central Arecanut and Cocoa Marketing and Processing Co-operative Limited, Puttur, (Campco) has filed this appeal against the order of the Commissioner (Appeals), Mangalore. In the impugned order, the Commissioner (Appeals) affirmed the order of the original authority demanding differential duty of Rs.22,63,506/- along with interest and imposing penalty of Rs. 2,25,000/- on Campco. The demand was on account of revision of assessment applying MRP to clearances of packs containing about 100 "Eclairs" brand chocolates manufactured for Nestle during 20.02.2003 to 24.07.2003 on jobwork basis. Campco had paid duty on these clearances adopting the Ujagar Prints formula of cost construction method. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich were legally required to display on its package, the MRP as per Standards of Weights and Measures Act, 1976 and the Packaged Commodities Rules, 1977. It was also argued that the goods cleared were not multi-piece packages defined under Rule 2 (j) of the Packaged Commodities Rules supra. The goods when they left the factory were not intended for retail sale. They summarized their arguments as follows: "A reading of Rule 34 along with Rule 2 (x) would clearly show that packages containing 10 or more retail packages would come within the definition of wholesale package and the individual retail packages in the wholesale package do not have to bear the MRP since they are covered by Rule 34 which excludes them from the Packaged Commodit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the packages weighing 220 gms had to be assessed under Section 4 or 4A of the Act. In other words, whether package containing several chocolates should be considered as a "wholesale package" or as a "multi-piece package". In this decision, the Tribunal interpreted "multi-piece package" defined in Rule 2 Q "as a package containing two or more individually packaged or labeled pieces of the same commodity of identical quantity, intended for retail sale, either in individual pieces or the package as a whole as intended for retail sale". It was held that "retail sale" could be for consumption by an individual or a group of individuals. The purchase of a poly bag or a pet jar (weighing 220 gms and 825 gms respectively), could be held as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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