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TMI Blog2018 (5) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... etail sale, they are legally bound to affix MRP of the said goods - appeal allowed - decided in favor of appellant. - Appeal No.E/529/2011-Ex - A/62271/2018-EX[DB] - Dated:- 19-3-2018 - Mr. Ashok Jindal, Member (Judicial) And Mr.Anil G.Shakkarwar, Member (Technical) Present for the Appellant: Shri P.S.Pruthi, Consultant, Shri Rakesh Punj, Advocate Present for the Respondent: Shri Tarun Kumar, AR PER: ASHOK JINDAL The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant is manufacturer of pesticides and insecticides of less than 10 gms/10 ml. The appellant s unit is located n the State of Jammu Kashmir. The said packages were packed in bigger boxes of 15-20 packs and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterating the findings of the impugned order. 5. Heard the parties and considered the submissions. 6. The facts of the case are not in dispute that the appellant packed pouches of insecticides of less than or 10 gms/10 ml and these pouches but in bigger pack on which MRP is printed. MRP is printed on the pouches and these goods are made for retail sale and the appellant is required to affix MRP in terms of Standards of Weights and Measures (Packaged Commodities), Rules, 1977. These facts are not disuted. In an similar set of facts in the case of Radha Tobacco Company (supra), this Tribunal has observed as under:- 7 . The consequent point for consideration is whether the multi-piece packs from the factory are intended for retail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods so packaged are deployed at the point of retail sale. The mandate under the Rule is not enforceable at any point before that. The intention is, therefore, in the mind of the producer and is evidenced by the printing of the prescribed details on the package. There can be no other test of intent. 10 . It is quite possible that the retail distributor may opt to sell the individual pouches of chewing tobacco after breaking open of the polythene package. That is a commercial decision at the retail sale point, which has no bearing on the assessment at the time of clearance. That the printing of Maximum Retail Price on the multi-piece pack suffices to express the intent of the producers of the goods and owner brand to market the multi-pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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