2016 (12) TMI 278

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....Tariff Item 24039910 where the appellants have manufactured chewing tobacco with the aid of packing machine, they are filing the declaration under Rule 6(5) read with Rule 13 of Chewing Tobacco and unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010. 3. For the months of October, 2012 to December, 2012 and January 2013 and February, 2012, appellants filed declarations showing operation of single track FFS machines producing pouches of 8 gms having MRP aof Rs. 3/- and of 14 gms. having MRP of Rs. 5/-. 4. At the same time, the appellants also declared the operation of 1 single track Filter Machine producing non woven fabric sachet of chewing tobacco i.e. Filter Khaini of 0.15 gms each. The....

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....ling under Tariff Item 24039910 of the First Schedule to CETA are notified for MRP based assessment in terms of Serial No. 27 of MRP based Notification. Thus, filter khaini manufactured by the appellants are notified for MRP based assessment. Now, it needs to be analyzed as to whether there is requirement to declare MRP on the packages. As per Rule 26(a) of Legal Metrology (Packaged Commodity) Rules, there is no requirement to make declaration on the package provided the net weight of the commodity is 10 grams or less. 8. During the course of argument, we have also examined the contract; it appears that pouch is common where inside the pouch there are small sachets without any mark or print, which are simply packed with the subject item,....