2007 (2) TMI 50

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....ise Act as the products in question were multi piece packages and not in terms of Section 4 of the Act under which the appellant company had paid duty. 3. Heard both sides. 4. The relevant facts in brief are that the appellant manufacture the products namely, Fair & Lovely Ayurvedic Cosmetics Cream, Ayush Shampoo & Ayush Hair Oil Clinic Plus falling under Chapter No. 33 of the schedule to the Central Excise Tariff Act, 1985; packs in sachet/pouch containing weights/measures below 10 gm/ml duly printed with maximum retail price on each sachet/pouch and cleared in corrugated boxes which are multi piece pack age as defined under Rule 2(j) of the Standards of Weights and Measures (Pack aged Commodities) Rules, 1977. 5. The goods of Cha....

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....e being in force, even though some manufacturers may voluntarily be affixing the MRP on such packings. 2. Instructions were issued by the Board vide letter F.No. 341 /64/97-TRU, dated 11th August, 1997 clarifying that sub-section (1) of Section 4A applies only when the MRP is required to be indicated under the provisions of Standards Weights and Measures Act, 1976 or under any other law for the time being in force. In other words, Section 4A applies only when there is statutory requirement of affixing the MRP. Accordingly, in case a manufacturer voluntarily affixes MRP which is not statutorily required then the excise duty on goods in such packings shall not be charged on the basis of Section 4A of the Central Excise Act, 1944." 8. In....