TaxTMI 
TaxTMI 
2016 (4) TMI 689
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....tics Private Limited (Petitioner No. 2) seeking a declaration that Notification No.16/2013 - Central Excise (N.T.) dated 31st December, 2013 issued by Respondent No.1 has no application to retail packages which are exempted under the provisions of Rule 26 of the Legal Metrology (Packaged Commodities) Rules, 2011 ("LMPC Rules") from the requirement of having the retail sale price ('RSP') printed on the package. A mandamus is also sought to direct the Central Board of Excise & Customs ("CBEC") to issue a necessary clarification/direction to the above effect under Section 37B of the Central Excise Act, 1944 ("CE Act"). 2. Another relief sought is to restrain the Customs and Excise authorities from applying the aforementioned Notificat....
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....ed as countervailing duty (CVD). For determining the CVD, the excise duty that could be levied and collected on an article if it was produced in India, will have to be ascertained. 5. Section 3(2) of the CE Act provides that the Central Government may, by notification in the Official Gazette, fix, for the purpose of levying the excise duty "tariff value of any article enumerated, either specifically or under general headings, in the First schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as chargeable with duty ad valorem and may alter any tariff values for the time being in force." Further, Section 3(3) of the CE Act talks of the different kinds of tariff value that may be fixed depending on the classes o....
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....ification of the Government of India in the Ministry of Finance (Department of Revenue), No.49/2008-Central Excise (N.T.), dated the 24th December, 2008 vide number G.S.R. 882(E), dated the 24th December, 2008. Explanation 1. - For the purposes of this notification "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. Explanation 2. - For the purposes of this notification, "retail package" means a package whic....
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....learned counsel for the Petitioners, that since they are importing commodities which are 10 gram or 10 ml or less there is an exemption from displaying the RSP on such packages in terms of Rule 26 of the LMPC Rules read with Rule 6 thereof. Their case is that if there is no requirement in law for the declaration of the RSP on such packages, then in terms of the aforementioned Notification, which fixes the tariff value of the said commodities equivalent to the RSP "declared on such goods", there cannot be any tariff value for such commodities. In other words, the Petitioners contend that since the packages do not have to display the RSP at which they are sold, there cannot be a tariff value equivalent to such RSP. 10. The stand of the Respo....
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....tion has to be read as not requiring any disclosure or declaration of the RSP on the packages in question subject to their fulfilling the parameters of Rule 26 of the LMPC Rules. It only requires the importer to make a declaration to the Respondents of the RSP at which such goods, in packets of 10gm or 10ml, are to be sold. This has been further confirmed by the communication dated 2nd January, 2014 issued by the TRU which states that the tariff value shall be the RSP prescribed for such goods. Therefore, the RSP referred to in the Notification No. 16/2013 is the RSP disclosed by the importer to the Respondents. It is not denied by the Petitioners that they do have information about the RSP at which the imported goods are ultimately sold to....