https://www.taxtmi.com/caselaws?id=343990 Glassware cleared in pieces and sets was not required to report the unit of quantity in kilograms in ER-1 returns where the tariff's standard unit was intended only as a statistical and facilitative measure. The Board's circular clarified that the prescribed unit was indicative, not mandatory, so insisting on kilogram-based declaration for home clearances was unjustified on the facts. As the non-declaration in that unit did not itself establish any contravention, penalty under Rule 25 was not sustainable and the assessee was relieved from the proposed penalty. en-us Fri, 13 Jan 2017 00:00:00 +0530 Mon, 25 Sep 2017 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343990 Glassware cleared in pieces and sets was not required to report the unit of quantity in kilograms in ER-1 returns where the tariff's standard unit was intended only as a statistical and facilitative measure. The Board's circular clarified that the prescribed unit was indicative, not mandatory, so insisting on kilogram-based declaration for home clearances was unjustified on the facts. As the non-declaration in that unit did not itself establish any contravention, penalty under Rule 25 was not sustainable and the assessee was relieved from the proposed penalty. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343990