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TMI Blog2002 (1) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of ice-cream falling under sub-heading 2105 of the Central Excise Tariff Act, 1985. The issue that arises for consideration in this appeal is whether in respect of 4 ltrs. pack of ice-cream manufactured by the appellant duty has to be assessed under Section 4 or Section 4A of the Central Excise Act, 1944. Show cause notices were issued to the appellant directing it to show cause why duty on 4 ltrs. pack (bulk pack) of ice-cream should not be charged on the value determined under Section 4A of the Act read with Notification No. 20/99-C.E. (N.T.), dated 28-2-99. The appellant contended that Packaged Commodity Rules, 1977 (hereinafter referred to as P. C. Rules) are applicable only to packaged commodities which are intended or likel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eunder to declare MRP on the package, are excisable goods, the value shall be deemed to be the retail price declared on such goods. It is contended by the appellant that 4 ltrs. bulk pack does not come under Section 4A in view of the notation on the pack "especially packed for catering industry - not for retail sale". He submits that the above marking would take the package out of the provisions of PC Rules. Chapter II of the above rule contains provisions applicable to packages intended for retail sale. Rule 3 provides that the provisions of this Chapter shall apply to packages intended for retail sale and expression "package", wherever it occurs in the Chapter shall be construed accordingly. Since 4 ltrs. pack is not intended for retail s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the commodity is packaged form may be sold to the ultimate consumer and where such price is mentioned on package, there shall be printed on the packages the words ("Maximum or max. retail price..………. inclusive of all taxes or in the form MRP Rs. .…….. incl., of all taxes".). Explanation : For the purposes of the clause "maximum price" in relation to any commodity in packaged form shall include all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be,' The above definitions would make it clear that the package need not contain material for the consumption of a single individual. We therefore find no meri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilogram or 5 litre or less and displayed for sale at the retail outlet; (iv) any package containing a commodity to be sold by number or length and displayed for sale at the retail outlet." According to the appellant, since the Revenue has not proved that the 4 ltr. packs have been displayed for sale at the retail outlet its case will not come within clause (iii) of the proviso. Clause (a) of Rule 34 exempts certain packages from the provisions of PC Rules. They are packages containing a commodity with a marking on the package unambiguously indicating that it has been specially packed for the exclusive use of any industry as a raw material or for the purpose of servicing any industry, mine or quarry. First we have to consider whether ..... X X X X Extracts X X X X X X X X Extracts X X X X
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