9911796707
TMI Blog2024 (5) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Section 4A only to pouches/ packages whose net weight is more than 10 gm; it is not the Department s case that chewing tobacco sold by the appellant in the impugned pouches is more than 10 gm. It is found that notwithstanding the fact that MRP is printed on the pouch, provisions of Section 4A can be made applicable only when the weight of the net contents is more than 10 gm, as required under Standards of Weights and Measures Rules, 1997. Under these circumstances, it is found that the gross weight of the pouch or the net weight of the pouch including the freely supplied lime tube cannot be the criteria for adopting valuation of Section 4A. Invocation of Extended period of Limitation - HELD THAT:- It is found that the appellant is a lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tner. On an appeal filed by the appellant, Commissioner (Appeals) vide impugned order confirmed the duty of Rs.77,625/- along with equal penalty on the appellant and the partner and vacated the seizure. Hence, these appeals. 2. Shri Kapil Gautam, learned Counsel for the appellants submits that though the packets are marked with MRP, tobacco contained in the pouches is less than 10 gm and a small bottle of lime is also packed with the same; for the purpose of Notification No.49/2008-CE (NT) dated 24.12.2008 (as amended) is applicable to chewing tobacco and not to the lime which is a bought out item; as the net content of tobacco in the pouch is less than 10 gm in terms of the Notification, the same is not taxable to duty under Section 4A and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght of the freely supplied tube of lime which is enclosed in the pouch cannot be included for the purpose of ascertaining the total weight of the contents and demand service tax under Section 4A. We find that Notification No.49/2008-CE (NT) dated 24.12.2008 mentions the applicability of Section 4A only to pouches/ packages whose net weight is more than 10 gm; it is not the Department s case that chewing tobacco sold by the appellant in the impugned pouches is more than 10 gm. We find that notwithstanding the fact that MRP is printed on the pouch, provisions of Section 4A can be made applicable only when the weight of the net contents is more than 10 gm, as required under Standards of Weights and Measures Rules, 1997. Under these circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
