TaxTMI 
TaxTMI 
2014 (3) TMI 345
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....ing to the Notification No. 4/2007, the rate of duty applicable under Sl. No. 1A if the MRP was Rs. 190/-. On this basis duty of Rs. 350/- per tonne was paid by the appellants. Revenue entertained a view that clearances to APSHCL is in the nature of clearances to institutions and clearances for self-consumption is for industrial purpose and both are covered by Rule 2A of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 (SWMPC Rules) and therefore the appellants should have cleared the same bags without affixing the MRP. The rate of duty applicable, if no MRP affixed, would be Rs. 400/- per tonne according to the Notification. Since MRP was required to be affixed on the bags cleared to APSHCL and for own consumption and t....
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....11 (269) E.L.T. A22 (S.C.). He also draws our attention to the last proviso to the Notification which provides that where the RSP is not required to be declared according to the SWMPC Rules, thus not declared, the duty shall be determined as in the case of goods cleared other than in packaged form. It is his submission that according to the letter of Legal Metrology Department, the appellants were not required to declare the RSP on the bags and they had declared and therefore the bags cleared by them have to be treated as the ones cleared without RSP. 4. We have considered the submissions made by both sides. We are unable to agree with the interpretation given by the learned Additional Commissioner (AR) to the last proviso to the Noti....