mrp on packaged drinking water

[sv bhasker]

Packaged drinking water is classifiable under 22019090 of the First Schedule to CETA. Whereas the Notification No. 49/2008-CE(NT) prescribes abatement of 45% and 40% in respect of Mineral waters and aerated waters respectively. In absence of mention of pacakaged drinking water in the said Notification,will the assessment of packaged water to be done done under Section4 of CEA and not under Section 4A. Please advice with circulars, case laws if any.

Regards

AI Summary

Valuation under Section 4A limited when notification omits packaged goods; default assessment follows under Section 4.
The operative test for applying Section 4A requires goods to be excisable, sold in packages, subject to a statutory requirement to declare retail price on packaging, and specifically designated by central government notification; valuation is then the declared retail price less abatement. Absent specification by notification, the Section 4A mechanism does not apply and valuation/assessment falls back to the general assessment provision in Section 4. The Legal Metrology Act now governs packaging and price declaration requirements.