TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Goods met 'wholesale package' criteria, exempt from Revenue appeal under Rule 34(b) - Central Excise Act</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, BELAPUR Versus BG. CONSTRUCTIONS</h3> COMMISSIONER OF CENTRAL EXCISE, BELAPUR Versus BG. CONSTRUCTIONS - 2010 (254) E.L.T. 383 (Tri. - Mumbai) Issues:Interpretation of conditions for 'wholesale package' under Rule 34(b) of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 for exemption from declaration of MRP and application of Section 4A of the Central Excise Act.Analysis:Issue 1: Interpretation of conditions for 'wholesale package' under Rule 34(b)The appeal was against the order upholding the adjudication passed by the Deputy Commissioner regarding the assessment of goods under Section 4A of the Central Excise Act. The lower authorities held that the goods were exempt under Rule 34(b) of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977. The Revenue contended that all three conditions of a 'wholesale package' under Rule 2 of the Rules had to be cumulatively satisfied by the manufacturer for exemption under Rule 34(b. The conditions included the number of retail packages intended for an intermediary, selling in bulk to the intermediary, and packaging requirements. The respondent argued that they only needed to satisfy one of the conditions. A clarification from the Ministry of Consumer Affairs stated that the sub-clauses under the definition of 'wholesale package' were to be read independently, not in conjunction. The Tribunal considered this clarification, along with relevant case law, and found in favor of the respondent. The conditions for 'wholesale package' had to be independently considered, leading to the conclusion that the goods fell within this category, justifying exemption under Rule 34(b).Conclusion:The Tribunal dismissed the Revenue's appeal, as the respondent successfully demonstrated that the goods qualified as a 'wholesale package' under Rule 34(b) of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977. This exemption meant that the products were to be assessed to duty under Section 4 of the Central Excise Act during the relevant period. The decision was based on the independent interpretation of the conditions for a 'wholesale package,' as clarified by the Ministry of Consumer Affairs, Legal Metrology Director, and supported by relevant case law.
TaxTMI 
TaxTMI 
