TaxTMI 
TaxTMI 
TaxTMI 
2011 (11) TMI 539
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....e product manufactured by the applicant that is marketed as spit tobacco under Heading 2403 99 10 of the Central Excise Tariff. The case of the Revenue is also that the products in question is notified and is to be assessed to Central Excise duty under the provisions of Section 4A of the Central Excise Act. 4. The applicant claimed the classification under Heading 2403 99 90 of the Tariff and also claimed that the goods in question are sold in pouches by weight and the weight of the pouches is 10 gms. and less than 10 gms. and under provisions of Standards of Weights and Measures Act, 1977 is exempted for affixing MRP. Hence the goods are not to be assessed under the provisions of Section 4A of the Central Excise Act. 5. Ld. Cou....
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....weight and the weight is 10 gms. or less than 10 gms. therefore the exemption provided under Rule 34 of Standards of Weights and Measures Rules, 1977 is applicable and the goods are not liable to be assessed under Section 4A of Central Excise Act. The applicant also submitted that the unit is closed. The applicant relied upon the decision of Hon'ble Supreme Court in the case of C.C.E. v. Makson Confectionery Pvt. Ltd. reported in 2010 (259) E.L.T. 5 (S.C.) and in the case of C.C.E. v. Kraftech Products reported in 2008 (224) E.L.T. 504. 6. Ld. AR (Additional Commissioner) of Central Excise submitted that as per the trade and as per the applicant-manufacturers it is proved that the goods in question are sold in numbers. The contention ....
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....by notification in the Official Gazette, specify any goods, in relation to which it is required, under the provisions of the Standards of Weights and Measures Act, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. (2) Where the goods specified under sub-section (1) are excisable goods and are chargeable to duty of excise with reference to value, then, notwithstanding anything contained in Section 4, such value shall be deemed to be the retail sale price declared on such goods less such amount of abatement, if any, from such retail sale price as the Central Gover....
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....rding and the like and the price is the sole consideration for such sale : Provided that in case the provisions of the Act, rules or other law as referred to in sub-section (1) require to declare on the package, the retail sale price excluding any taxes, local or otherwise, the retail sale price shall be construed accordingly." 10. The contention of the applicant is that as per the provisions of Rule 34 of Standards of Weight and Measures (Packaged Commodities) Rules, 1977 exemption is provided for affixing MRP if the net weight is 10 gms. or less than 10 gms. For ready reference the provisions of Rule 34 is reproduced below :- "34. Exemption in respect of certain packages. - Nothing contained in these rules shall apply to any ....