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TMI Blog2019 (2) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... of repacking of one type of retail pack into another type of retail pack-assortment pack called “Celebrations” by a job worker cannot be called bulk sale to an intermediary for further sale or distribution in smaller quantities - appeal dismissed - decided against appellant. - Appeal No. E/2282/2004 - FO/77232/2018 - Dated:- 11-1-2019 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri C. S. Biradar, Adv. for the Appellant (s) Shri K. Chowdhari, Suptd. (A.R.) for the Revenue ORDER PER SHRI P. K. CHOUDHARY Briefly stated the facts of the case are that the appellants are engaged in the manufacture of inter-alia Lux Toilet Soap under Chapter 34 of Central Excise Tariff Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods sent to job worker has to be at cost construction + job charges as held in the case of Ujagar Prints-1999 (39) ELT 493 (SC) and other judgments referred in para 13 (c). B] That the show cause notice is issued for adopting the valuation under Rule 6(b)(i) of the Valuation Rules but both the adjudicating and appellant authorities have held that the said valuation has to be made under Section 4A of CEA, 1944. The said findings are beyond the scope of the Show Cause Notice and not sustainable. The appellant rely upon the judgments as below; Toyo Engineering-2006 (201) ELT 513 (SC) Ballarpur Industries-2007 (215) ELT 489 (SC) Brindavan Beverages-2007 (213) ELT 487 (SC) C] That the appellant and the job workers were payin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bangalore [2017 (357) E.L.T. 971 (Tri.-Bang.] (ii) Cadbury India Ltd. Vs. Commissioner of Central Excise, Pune- I [2013 (292) E. L.T. 468 (Tri.-Mumbai)] (iii) Commissioner of C. Ex., Surat-I Vs. Neminath Fabrics Pvt. Ltd. [2010 (256) E.L.T. 369 (Guj.)] 6. Heard both sides and perused the appeal record. 7. We find that the period of dispute in the present appeal is from 01/11/1997 to 31/03/1998. The Show Cause Notice was issued on 12/03/1999. We also find that the issue is no more res-entigra in view of the decision of the Tribunal in the case of Cadbury India Ltd. Vs. Commissioner of Central Excise, Pune-I (Supra). The relevant paragraphs of the Tribunal s decision in the aforesaid case are reproduced below:- 4. Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of the Act. Even if the assessee voluntarily displays on the pack the MRP, that would be of no use if otherwise there is no requirement under the SWM Act and the Rules made thereunder to declare such a price . 4.1 Thus, the condition for application of Section 4A in respect of some goods, if the same are notified under Section 4A(1), is the requirement of printing of MRP on the package. The package obviously refers to retail package in which the commodity sold to consumers. Whether the assessee sells the retail packs of the commodity as such or whether for convenience of distribution, he sells the retail packs, further packed in wholesale packs and whether such wholesale packs are exempt from the provisions of SWM Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on from the requirement of printing MRP - the marking on the package must unambiguously indicate that it has been specifically packed for the exclusive use of any industry as a raw material or for the purpose of servicing any industry, mine or quarry . In this case, as mentioned above, there are no such marking on the packages. Since in this case, there is requirement of printing MRP on the packages of 44 gms Cadbury Gold and 20 gms. Cadbury 5 Star Chocolates, the provisions of Section 4A would be attracted. 5. It has been pleaded that the Chocolates packed in bigger cardboard packages called Outers are wholesale packages in terms of Rule 2(x)(ii) of SWM (PC) Rules. Under Rule 2(x)(ii) of SWM (PC) Rules, a wholesale packag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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