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TMI Blog2018 (4) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... 100 tablets. Undoubtedly, such packaging is meant for retail sale and individual tablets are in measured doses - the goods are packed in retail packing, and merits classification under 3808 CETH the Central Excise Tariff. Valuation of goods for purpose of charging Excise duty - Held that: - it is evident that the goods are manufactured and packed for retail sale. Even if such goods packed in retail containers are further packed in bigger wholesale packages - the goods are liable to duty in terms of MRP based assessment under Section 4A. Appeal allowed - decided in favor of Revenue. - Appeal No. E/ 52282, 52312/2016-EX (DB) CROSS Application No. E/CROSS/51685, 51652/2016 COD Application No. E/COD/51686, 51651/2016 - FINAL ORDER No. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed valuation. The original authority decided the issue against the assessee and upheld the demand of duty, in terms of Section 4A of the Central Excise Act. However, when the issue was challenged before Commissioner (Appeals), he set aside the Original Authority s order and dropped the proceedings initiated. Aggrieved by the impugned order present appeals have been filed by Revenue. 4. Heard Shri R.K. Mishra, Ld, DR for the Revenue as well as Shri Rohit Chaudhary and Ms. Preeti Khiwani, Ld. Advocates for the appellant. 5. The Ld. DR argued that the impugned goods are in the nature of disinfectants which are used for disinfecting water from bacteria etc. Such goods are packed in retail packs of 10, 20, 50 and 100 tablets. In terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INSECTCIDIES, RODENTICIDIES, FUGICIDIES, HERBICIDIES, ANTI-SPROUTING PRODUCTS, PLANT GROWTH REGULATORS, DISIFECTANTS AND SIMILAR PRODUCTS, PUT UP IN THE FORM OR PACKING FOR RETAIL SALE OR PREPARATIONS OR ARTICILES (FOR EXAMPLE SULPHUR TREATED BANDS, WICK, CANDLES AND FLY-PAPERS) The above chapter heading covers the goods mentioned therein only when the same are put up in the form or packing for retail sale. This aspect of classification of product of Section VI of the Tariff is also clarified in the Note 2 of Section VI of Tariff. The HSN which is worldwide followed for classification of the goods emphatically explains in Section Note 2 of Section VI as under:- Section Note 2 provides that goods (other than those described i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared in wholesale to M/s Pfizer Animal Health India Ltd. 11. Next we turn to valuation of goods for purpose of charging Excise duty. Duty is to be charged under Section 4A of the Central Excise Act only in respect of those goods which are mandatorily required to declare the MRP under the Legal Meteorology Act and rules. It has been claimed by the appellant that the clearances made to M/s Pfizer Animal Health India Ltd. are on wholesale basis and such clearance has been made in wholesale packing to which the provisions of Legal Meteorology Act and rules will not be applicable. 12. It is seen that the goods are packed in retail packing in packages containing 10, 20, 50 or 100 tablets. These retail packages are also labeled with MRP. Fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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