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TMI Blog2008 (8) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... ly the goods M/s. Glaxo Smithkline Asia Pvt. Ltd. The goods so manufactured on job work basis was being generally sold by M/s. Glaxo Smithkline Asia Pvt. Ltd. In respect of such toothpaste, MRP is printed on the boxes; they are cleared by the appellant on payment of duty applying valuation under Section 4A. (b) The present dispute relates to some portion of the toothpaste which is supply to M/s. Glaxo Smithkline Asia Pvt. Ltd. without affixing the MRP on the packages. These packages are meant for free supply along-with Horlics manufactured by M/s. Glaxo Smithkline Asia Pvt. Ltd. under sales promotion schemes. (c) The authorities below, taking note of the fact that toothpaste is a commodity notified for the purpose of Section 4A held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the retail sale price declared on such goods, less amounts of abatements etc. As we have already observed that Weights & Measures Act requires chocolate manufactured by the appellant to be printed with MRP on the same, we are of the view that the duty of excise on such goods is required to be assessed in terms of the MRP. The only exception where a manufacturer can deviate from the general rule of printing of MRP on the package is Rule 34 of Standards of Weights & Measures (Packaged Commodity) Rules, 1977." We are afraid the law is too broadly stated here. It may be that chocolates manufactured by the appellant are required to bear the declaration of MRP but that cannot be true of all the chocolates. In this the Tribunal has ignored Para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of "retail sale price" as provided in Rule 2(r) which clearly explains that the MRP means the maximum price at which the commodity in packaged form may be sold" to the ultimate consumer. Thus, the definition of "sale" in Section 2(v) of the SWM Act becomes relevant. Therefore, unless there is an element of sale, as contemplated in Section 2(v), Rule 6(1 )(f) will not be attracted and thus such package would not be governed under the provisions of SWM (PC) Rules which would clearly take such package out of the restricted arena of Section 4A(1) of the Act and would put it in the broader arena of Section 4 of the Act". 7. Thus, there is a clear finding that unless there is an element of sale, as contemplated in Section 2(v), Rule 6(1)(f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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