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        Central Excise

        2009 (12) TMI 422 - HC - Central Excise

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        Rule 18 under packaged commodities law does not cover diapers; no metric dimension declaration duty arose and prosecution failed. Diapers were held not to fall within Rule 18 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, because the rule applies only to ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Rule 18 under packaged commodities law does not cover diapers; no metric dimension declaration duty arose and prosecution failed.

                                Diapers were held not to fall within Rule 18 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, because the rule applies only to the listed woven cloth articles or commodities similar to them. The High Court found that diapers are composite, non-woven, specially designed absorbent products for infant use and are materially and functionally distinct from bed sheets, dhoties, sarees, napkins, pillow-covers, towels and table cloths. As no obligation arose to declare dimensions in metric units under Rule 18, the alleged contravention could not be sustained and the connected criminal proceedings were liable to be quashed.




                                Issues: Whether diapers are commodities similar to the items listed in Rule 18 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 so as to require declaration of dimensions in metric units and attract penal consequences, and whether the criminal proceedings based on alleged violation deserved to be quashed.

                                Analysis: Rule 18 applies only where the packaged commodity answers the description of the listed articles or commodities similar to them. The listed items are woven cloth articles such as bed sheets, dhoties, sarees, napkins, pillow-covers, towels and table cloths. The packaged diaper was found to be a composite, non-woven, specially designed absorbent article meant for infant use, materially and functionally distinct from those listed commodities. Even on a liberal reading of the expressions used in Rule 18, the diaper could not be treated as similar to the listed articles. As no obligation to declare dimensions in metric units arose under Rule 18, the alleged contravention and the connected prosecution could not be sustained.

                                Conclusion: The diapers were not covered by Rule 18, no offence was made out on the alleged omission to declare dimensions in metric units, and the proceedings were liable to be quashed.


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