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TMI Blog2018 (3) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... is not available to the appellant for the reason that the subject goods are used in the service station / workshop of the Transport Undertakings. The major period involved in these appeals is after 17.7.2006. The demand confirmed on the basis of Rule 34 which is not in existence is unsustainable and requires to be set aside. The demand prior to 17.7.2006 is also unsustainable - appeal allowed - decided in favor of appellant. - E/478/2009, E/357/2010 and E/112/2011 - A/43384-43386/2017 - Dated:- 15-12-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M. Karthikeyan, Advocate - for the Appellant Shri S. Govindarajan, AC (AR) - for the Respondent ORDER Per: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Valuation of cylinder liners cleared to State Transport undertaking under Section 4A E/478/2009 01/06/2006 to 31.3.2007 Rs.57,958.00 07/2007 dt. 01/05/2007 Valuation of cylinder liners cleared to State Transport undertaking under Section 4A E/112/2011 01/11/2007 to 29.2.2008 Rs.25,436.00 19/2008 dt. 10/10/2008 Valuation of cylinder liners cleared to State Transport undertaking under Section 4A 4. On behalf of the appellant, Id. counsel Shri M. Karthikeyan submitted that the cylinder liners were supplied to State Transport Undertakings and therefore t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kage or retail sale in the Standards of Weights and Measures Act and therefore there is no requirement for affixing the MRP. 5. The Id. AR Shri S. Govindarajan reiterated the findings in the impugned order. He submitted that the contention of the appellant that affixing MRP on the goods cleared to State Transport Undertakings is not required as per Rule 2A of Chapter 2 of the Standards of Weights and Measures Act and Rules is incorrect. The subject goods cleared to the State Transport Undertakings are not used as original equipment but used as replacement for their workshop for repairing damaged parts of motor vehicles. The exemption under Rule 34 is not available to any component, part or material used in any workshop, servicing station ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dities directly from the manufacturers / packers for using the product in their industry for production, etc. Definition of Retail Package and Retail sale are as follows:- retail package means a package containing any commodity which is produced, distributed, displayed, delivered or stored for sale through retail sales, agencies or other instrumentalities for consumption by an individual or a group of individuals; retail sale in relation to a commodity, means the sale, distribution or delivery of such commodity through retail sales agencies or other instrumentalities for consumption by an individual or a group of individuals or any other consumer; Rule 34 of Standards of Weights and Measures (Packaged Commodities) Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to the appellant for the reason that the subject goods are used in the service station / workshop of the Transport Undertakings. As shown in the above Table, the major period involved in these appeals is after 17.7.2006. The demand confirmed on the basis of Rule 34 which is not in existence is unsustainable and requires to be set aside, which we hereby do. Moreover, for the period prior to 17.7.2006, the Ida counsel has argued adverting to the definition of Retail Sale and Retail Sale Price . It is his case that the goods supplied in bulk was not meant to be sold as a retail package to the ultimate consumer and therefore it is not necessary to affix the MRP. Undisputedly, the goods were sold to State Transport Undertaking and not for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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