TaxTMI 
TaxTMI 
2017 (3) TMI 1138
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....appellants are manufacturing HRC fuses of the brand name of L &T Ltd. In the course of investigation, it was revealed that the appellants were not paying duty as per the value of the goods under section 4A of the Act, though goods were meant for retail sale on the ground that they were not for industrial use even though each of the fuses which were placed in multi piece pack were individually packed in such a fashion that it could be individually sold and infact was accordingly sold through retailers to the ultimate customers. The individual pack being a retail pack within the meaning of the Rule 2(p) of the Standard of Weight and Measurement (Packaged Commodities) Rules, 1976 and therefore, the individual packs should bear amongst other th....
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.... that it could be individually sold and infact they were being sold individually through retailers to the ultimate customers in smaller quantity. He produced the samples goods before us and submits that the goods in question are not individually packed in fact they are packed in bulk in cardboard cartons and sold in bulk. Therefore, he prayed that they are not required to value the goods as per section 4A of the Central Excise Act in the light of decision of this Tribunal in the case of Sterling Tools Ltd. vs. CCE & ST, Faridabad [ 2015 (325) ELT 367 (Tri-Del)] . 4. On the other hand, the learned AR submits that the appellant deliberately did not pack the goods individually and they were packed in such a fashion that they could be sold ind....
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....g under any chapter of Central Excise Tariff are to be charged duty on assessable value determined under Section 4A of the Central Excise Act, 1944. The period of dispute in this case is 1-6-2006 to 31-12-2008 and from 1-1-2009 to 31-9-2010. During the impugned period, the appellant company was clearing automobile parts in the following manner : (a) Automobile manufacturers as original equipment parts in loose condition on which duty was being paid on transaction value under Section 4 of the Central Excise Act, 1944. (b) Spare parts division of automobile manufacturers in packings containing 1 to 10 pieces and on which as per the instruction of manufacturers labels mentioning the MRP and other particulars like manufacturer name, part no.,....
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....ion of multi piece packages and the definition of wholesale packages, we find that sub clause 2(x) is applicable to the facts of this case, as the fasteners are sold by the appellant to wholesaler in bulk enabling the wholesaler to sell distribute or deliver such fastener to the consumer in smaller quantity. As the fastener cleared by the appellant to the wholesaler in bulk, we are of the considered view that the appellant are clearing their goods in wholesale packages, after analyzing the definition of wholesale package as defined under Rule 2(x) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. We also find that Rule 29 (ibid) specifies that on wholesale packages the declaration to be made by the assessee and as....
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....o any goods, then alone the valuation of the goods and the assessment of duty would be under Section 4A of the Act." 16. As per the guidelines, these should be required in SWM Act or Rules made thereunder or any other law to declare the price of such goods relating to their price on the packages. 17. As we have seen in the preceding paras, that as per Rule 29 of the said Rules the appellant were not required to affix MRP on the product which were cleared as wholesale packages, therefore, the provisions of the SWM (PC) Rules are not applicable to the facts of this case which is squarely covered by the guidelines issued by the Hon'ble Apex Court in the case of Jayanti Food Processing (P) Ltd. (Supra). In these circumstances, we hold that ap....