2008 (5) TMI 486

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sh Birdi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are faced with a case in which the appellants have been asked to pay differential duty of over Rs. 8.8 crores for the period April, 2002 to September, 2006 in respect of what is called "base paint" and have also been mulcted with penalties. The appellants, who ar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....purchase from the assessee's dealer was tinted paint in the same container as the one used by the assessee. According to the Revenue, as the ultimate consumer did not receive the product in the same form as it was cleared by the assessee, it cannot be said that the clearance made by the assessee was of a "pre-packed commodity for retail sale." In this manner, die Revenue objected to the MRP-based ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... be declared on every package containing the base paint. Later on, while the above permission was still in force, the Central Government came out with a Notification amending the Third Schedule ibid to include 'base paint' also in the list of "commodities to be packed in specified quantities". It appears that the orders issued by the Central Government in 1996 and 2002 and the subsequent amendment....