2000 (11) TMI 1172

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....he valuation of goods to which the cited rules apply. The assessees factory is situated in Goa. Their products are marketed in Goa and in Maharashtra. The maximum retail price for these states was published. The price was higher for sale in Maharashtra. The MRP were duly printed as applicable on each bottle meant for sale in that particular area. The Explanation -2 to Section 4A of the Central Excise Act, 1944 read as under :- "Where on any excisable goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price for the purpose of the section". 2. The assessees in spite of the difference in the different prices for the different regions, had paid duty on the lo....

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....tly then the higher of the two shall be the MRP for purpose of levy, whereas the assessee has contended that the meaning of the words should be that if on a package more than one price is declared then the higher declared price shall be the MRP for purpose of levy. We find from the wordings of the Explanation that it is the declaration on the excisable goods in fact and practice the price is declared on the packages in terms of Standards of Weights and Measures Act, 76 or the Rules made thereunder. Thus, it is the price declared on the container or packaging which has been referred to in Explanation 2 of Section 4A. The correct interpretation of Explanation 2 will, therefore, be that if on the containers/packaging more than one retail price....