2011 (6) TMI 523

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../2003 dated 25-2-2003 passed by Commissioner of Custom (Appeals), Nhava Sheva Mumbai-II. 2. Briefly stated facts are that appellant filed Bill of Entry No. 679779 dated 18-6-2001 for clearance of consignment of lipsticks. As per invoice goods were 3156 Pcs x 8 shades totally 27648 Pcs blue aviance solutions lipsticks SPF-5 with weight of 2.2 gm per pc. Appellant submitted before original authority that for the purpose of charging CVD on the imported goods transaction value under Section 4 of the Central Excise Act, 1944 should be taken as assessable value and assessment should not be done on the basis of MRP under Section 4A of the Act as Lipsticks weighing 2.2 gms a pc were not subject to Standard of Weight Measure Act, 1976. Addit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to support her case :- (i)      Modern High Tech India v. C.C.E., Pondicherry - 2008 (221) E.L.T. 428 (Tri. - Chennai). (ii)    Swan Sweets Pvt. Ltd. v. C.C.E., Rajkot - 2006 (198) E.L.T. 565 (Tri.- Mumbai). (iii)   Urison Cosmetics Ltd. v. C.C.E., Mumbai - 2006 (198) E.L.T. 508 (Tri.- LB). (iv)   Central Arecanut & Cocoa Marketing & Processing Coop. Ltd. - 2008 (226) E.L.T. 369 (Tri. - Chennai). 4. Learned SDR reiterated the arguments advanced by lower authorities. He stated that this is a fact that goods are sold in retail in pcs. in the market and not on weight basis. Even in invoices and Bills of Entry goods are shown in pcs. Importer themselves have declar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tech (supra). Assessee in that case sold the shampoo by measure (volume) each pouch/sachet weighing less than 10 ml. Tribunal in this case held that goods stand exempted from applicability of Standards of Weights & Measures (PC) Rules. This decision is clearly distinguished from the present case as each pouches contain shampoo less than 10 ml and measure of shampoo is millilitre being liquid, whereas lipsticks are sold in pcs. only. In Swan Sweet (supra) case issue before the Tribunal was whether individual pieces which are exempted from operation of MRP, when cleared in wholesale packs of jar, boxes and weighing 500 gram or more will continue to be exempted from MRP. Tribunal held that since individual packs are exempted from MRP, wholesa....