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TMI Blog2018 (6) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the brand name of Milton from such insulated wares. The appellants as per the conditions of NOC issued by M/s. Milton had removed all the brand name/ logo/ marking and packing which could identify the product with M/s Milton. In such case the appellant was not liable to clear the goods by affixing MRP as the same were not in packed form and the requirement under SWMA, 1976 was not applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -02 to 2006- 07 lifted the said stock in very small quantity. Thereafter they refused to take delivery or buy the remaining stock which had become obsolete. The customer M/s Milton issued No Objection Certificate to the Appellant to dispose of the said obsolete stock for whatever salvage price the Appellant could get, but with the condition that it should not be sold with brand name or logo of Mil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority held that the actual sale price did not have any bearing on the duty payable on the goods. The product insulated wares is covered under the Standard of Weights and Measure Act, 1976 (SWMA) and thus Section 4A of the CEA, 1944 is applicable. There was no requirement by the department to verify if the goods were removed without the brand of packing of MILTON brand as the goods are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri M. R. Melvin Ld. Superintendent (AR) appearing for the revenue reiterates the findings of the impugned order and relies upon the judgment of Hon ble Supreme Court in case of JAYANTI FOOD PROCESSING (P)LTD 2007 (215) ELT.327 (SC). 4. We have carefully considered the submissions made by both the sides and perused the records of the case. We find that there is no dispute about the facts that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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