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TMI Blog2018 (9) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 56/2002-CE dated 14.11.2002. The assessee is manufacture of insecticides, pesticides and selling the goods in finished condition after packing. The assessee is paying duty in terms of Section 4(A) of the Central Excise Act, 1944, being packed goods. The Revenue is of the view that the assessee is not required to fix MRP on the said goods, as the packets are less than 10 gms, therefore, no MRP is required to be affixed, therefore, duty is to be paid under section 4(A) of the Act. In these set of facts, various show cause notices were issued to the assessee for excess refund claimed by them by paying more duty in terms of Section 4(A) of the Act. In some cases, proceedings were dropped against the assessee but in some cases, the refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 11AC of the Act. Against this order, the appellant is before us." And this Tribunal observed as under; "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 disputed. 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 multipiece packs from the factory are intended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the 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 mu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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