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TMI Blog2003 (11) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of excisable goods or with respect to levy of excise on those goods and not to issue any general direction or rule in respect of the matters covered under the Act or the Rules made thereunder. A perusal of the provisions makes it clear that articles kept in separate pouches by the petitioner can be termed as multi piece package and such pouches can be sold individually in single piece or together in a mono-carton of six pouches. The contention of the petitioner that exemption under Rule 34 would be applicable is not acceptable. Even though the net weight is less than 10 grams, it is evident that article is not intended to be sold either by weight or by measure as contemplated under Rule 34(b). The contention that clarification issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of wholesale price under Section 4(1)(a) of the Central Excise Act, 1944. The Central Government introduced Section 4A of the Act with effect from 14-5-1997 as per Section 82 of the Finance Act, 1997, which contains a special provision for the valuation of excisable goods with reference to retail sale price, if the following two conditions are satisfied, namely (1) there is a notification specifying the goods assessed with reference to retail sale price and (2) the manufacture is required under the provisions of Standards of Weights and Measures Act or the Rules made thereunder to declare retail price of such goods on the package thereof. 3. While the matter stood thus, the first respondent has issued the impugned circular. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to which it is required, under the provisions of the Standards of Weights and Measures Act, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. (2) Where the goods specified under(2) sub-section (1) are excisable goods and are chargeable to duty of excise with reference to value, then, notwithstanding anything contained in Section 4, such value shall be deemed to be the retail sale price declared on such goods less such amount of abatement, if any, from such retail sale price as the Central Government may allow by notification in the Official Gazette. (3) The Central Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es) Rules, 1977 have been framed. Rule 2(p) is to the following effect :- retail package means a package containing any commodity which is produced, distributed, displayed, delivered or stored for sale through retail sales agencies or other instrumentalities for consumption by an individual or a group of individuals. 9. Rule 17 is to the following effect :- 17. Additional declarations to be made on multi-piece packages. - (1) Every multi-piece package shall bear thereon, in addition to the declaration required to be made under any other provision of these rules, a declaration of - (a) the number of individual pieces contained thereto; (b) the retail sale price of the multi-piece package; Provided that where individual pieces contained in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay down any guideline or rule relating to any matter covered under the Act or the Rules made thereunder. The purport of the impugned circular is to issue clarification in the matter relating to manner of levying excise in respect of articles. The purpose is to bring unity in the classification of excisable goods or with respect to levy of excise on those goods and not to issue any general direction or rule in respect of the matters covered under the Act or the Rules made thereunder. 13. The next contention of the learned counsel for the petitioner is that the effect of the circular is to whittle down the exemption contemplated under Rule 34(1)(b) of the Rules. Relying upon the said rule, it is the contention of the petitioner that since t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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