2016 (1) TMI 20

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....ssessee-appellant. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding the valuation of the products cleared by the appellant. It is the case of the Revenue that the appellant had cleared dairy milk chocolates in a container by assessing the same under Section 4 of the Central Excise Act, 1944 instead of assessing the same under the provisions of Section 4A, as the product chocolates falling under chapter sub-heading 1801.00, were notified as products that required to be assessed under Section 4A of the Central Excise Act, 1944. The appellant-assessee had contested the demands raised on the ground that the chocolates, dairy milk, were notified, but were of the weight of 3.9 gms, and of 14 g....

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....f multi-piece package such a package should contain two or more individually packaged or labeled pieces of the same commodities of identical quantity, intended for retail sale, either in individual pieces or the package as a whole. In the case of a wholesale package, inter alia, it should contain 10 or more than ten retail packages provided that the retail packagers are labeled as required under the Rules. A harmonious construction of the three definitions would show that a unit package, which is consumed by the ultimate consumer, is a retail package; and a package which contains two such unit packages but not more than 9 such unit packages, is a multi-piece package; and if a package which contains ten or more such unit packages, is a whole....

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.... in the market and not by pieces/numbers. The appellants submit that, the net weight of each piece of confectionary in the package is 3.3 gms., which is less than the weight specified in rule 34(1)(b) and the packages are sold by weight as a wholesale package, which is an admitted position. In this connection, the appellants refer to and rely upon the decision of the Hon'ble Tribunal in the following cases. ....... "3.3 Similarly, for the same reasons as aforesaid, the appeal Nos.E/2041 and 2042/04 of M/s Cadbury (India) Ltd. are also allowed in the above terms." 6. Further, we find that the Tribunal in the case of Cocoa Marketing & Processing Co-Op Ltd. (supra), after considering the ratio in the Swan Sweets Pvt. L....