9911796707
TMI Blog2009 (1) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... llants were putting 30 sachets each containing less than 10 gms. of the product in a box which was dearly marked to show that the goods are manufactured by the appellants for Amway and the box was also marked in capital letter with the words "Wholesale Pack" and each box was thereafter put into a shipper carton. After April 2003, instead of a mono carton box containing 30 sachets, the appellants started packing sachets directly into a shipper and between 540 to 900 sachets are put in a shipper which was boldly marked in capital letters with the words "Wholesale Pack". The appellants paid excise duty under Section 4 of the Central Excise Act, 1944 at the time of removal. Amway in turn sold the products to the distributors and distributors fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s leviable. The learned DR reiterates the findings of the Commissioner. 3. There is no dispute that provisions of Section 4A requiring assessment on the basis of M.R.P. would apply to the products only if such goods are covered by the PC Rules as regards declaration of R.S.P on such goods and the same have been notified under Section 4A and in this case the relevant tariff heading have been notified for the purpose of M.R.P. based valuation under Section 4A of the said Act. The appellants are claiming exemption under Rule 34 of PC Rules which provides that nothing contained in PC Rules shall apply to a package if the net weight or measure of the commodity is 10 gms or 10 ml if sold by weight or measure. Again there is no dispute that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determined whether the package in dispute can be considered as a retail sale package or a wholesale package. In view of the definition of wholesale package in Rule 2(x), unless the package is intended to be sold directly to an individual consumer, it cannot be considered as a multi piece package but has to be treated as a wholesale package. The Commissioner has observed in para 29 of his order that he further found that such multi piece packages are capable of being sold directly to the retailers and as such it seems to be a wholesale package. This is not the conclusion that arises from Rule 2(x) which defines wholesale package. The Rule also makes it clear that to be classified as a wholesale package, the package must be intended for sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
