9911796707
TMI Blog2000 (5) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... on the same packaging and the same cannot be invoked to cover cases of different packaging meant for different class of buyers showing separate MRP. In view of the above facts, the impugned order is not sustainable and accordingly is set aside". Being aggrieved by this order, Revenue has filed the captioned appeal. 2. The facts of the case in brief are that the respondents herein are engaged in the manufacture of detergent powder. During the period 12-1-1998 to 18-2-1998, they had two MRPs for their products, "Wheel" Detergent Powder, packed in two different packaging of one kg. each. On one MRP shown was Rs. 17/- per kg. and on the other which was meant for Canteen Supply, the MRP shown was Rs. 16.15 per kg. The question to be decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osition was that the content in the two packages were the same but there were two MRPs; that since the contents were the same, there cannot be different MRPs for the same excisable goods; that the contention of the respondent herein that the CSD was a special class of buyer was not acceptable since there was no scope of different class of buyers under Section 4A which is independent section having no relation with Section 4 of the Act. Ld. DR, therefore, prayed that the appeal may be allowed. 4. Shri P.K. Mittal, ld. Counsel appearing for the respondent submitted that the respondents were selling goods to general public as well as CSD; that the price for general public for one kg. of "Wheel" Detergent Powder was Rs. 17/- whereas the price ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the meaning of the words should be that if on a package more than one price is declared then the higher declared price shall be the MRP for purpose of levy. We find from the wordings of the Explanation that it is the declaration on the excisable goods in fact and practice the price is declared on the packages in terms of Standards of Weights and Measures Act, 76 or the Rules made thereunder. Thus, it is the price declared on the container or packaging which has been referred to in Explanation II of Section 4A. The correct interpretation of Explanation II will, therefore, be that if on the containers/packaging more than one retail prices are declared then the higher retail price shall be the MRP for purpose of levy of duty. In this v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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