2008 (2) TMI 103

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..... 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.   2.In the appeal before us seeking to vacate the impugned order, Campco has taken the plea that eclairs chocolates cleared in packets containing 100 or more pieces were wholesale packages.  The individual toffees packed in the wholesale packages were sold in retail by the retailers.  The toffees weigh 5.5 gms per piece. In terms of Rule 34 of the Weights and Measures (Packaged Commod .....

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..... ended 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 Commodity Rules.  Hence, the PC Rules would not apply to the subject goods and hence are excluded from Section 4A." 3. Ld. Counsel relied on the ratio of the decision of the Tribunal in Swan Sweets Pvt. Ltd. Vs. CCE Rajkot reported in 2006 (198) ELT 565 (Tri.-Mum.), wherein it was decided that the wholesale package weighing 500 gms co .....

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..... efined 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 retail purchase.  5.  We have carefully considered the case records and the rival submissions.  We find that in Swan Sweets Pvt. Ltd. (supra), the Tribunal decided that if the appellants intended to sell the plastic jar or plastic bag, in which the to .....

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