9911796707
TMI Blog2007 (6) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... T and were discharging Excise Duty on the value of the goods determined with reference to the retail price as per Section 4A of the Central Excise Act, 1944 read with Notification No. 5/2001-C.E.(N.T.) dated 1-3- 2001. The Revenue proceeded to re-assess the goods in terms of provisions of Schedule III of Standards of Weights and Measures (Packaged Commodity) Rules, 1977 read with Section 4A of Central Excise Act and have re-determined the duty. The appellants contested the case and submitted that the provision of Standard of Weights and Measure Act cannot be applied to the present case. However, their pleas were rejected. 2. The learned Counsel submits that this very issue came up for consideration in their own case and the matter has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 75g, 100g. 150g, 200g. 250g. 300g and thereafter in multiples of 100g upto 1 kg. It is therefore, evident that any package containing biscuits in excess of 1 kg. is not specified in the said Schedule-III. In such a situation where a person packs biscuits in a package in excess of one kg, there is no requirement of declaration of the retail sale price. Hence, in the present case, the goods are not covered by the provisions of Standards of Weights and Measures Rules, 1977 and Standards of Weights and Measures Rules 1976. In view of the above finding, the lower authority has come to the conclusion that Section 4A would not be applicable to the impugned products. 6.1 We are afraid that the conclusion reached by the lower authorities is not cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Rule 34 of the Standards of Weights and Measures (PC) Rules, 1977. Rule 34 deals with exemption in respect of certain packages. For example, if the commodity is packed specially for the exclusive use of any industry as raw material, then there is no need for following the Rules like affixing the maximum retail price, etc. In the present case, Revenue has not shown that biscuits would come under Rule 34. In our view, in the present case, the statutory conditions for adopting valuation under Section 4A of the. Central Excise Act have been fulfilled in the following manner. (i) The impugned commodity biscuit have been, notified by the Central Government under the provisions of the Standards of Weights and Measures Act, 1976 to declare on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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