TaxTMI 
TaxTMI 
2020 (2) TMI 182
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....n done by the appellant. After due process of law, the adjudicating authority held that the appellant has to apply section 4A for valuation of the goods and confirmed the demand raised in the Show Cause Notice along with interest and also imposed penalty. Aggrieved by such order, the appellant is now before the Tribunal. 2. On behalf of the appellant, ld. counsel Ms. Padmavati Patil appeared and argued the matter. She submitted that the issue in the present appeal is whether the shampoos under the brand name "Clinic Plus‟, "Clinic All Clear‟ and "Sunsilk‟ weighing10 ml or less would be assessable to Central Excise duty under section 4 as claimed by the appellant or under section 4A as alleged by the department. She advert....
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....ws up the following ratios/guidelines for deciding when Section 4A valuation should be adopted. (a) Merely because the goods are specified items under Section 4A(1) that by itself will not be sufficient to assess the value under Section 4A(1). (b) "The following would be factors to include the goods in Section 4A (1) & (2) of the Act : (i) The goods should be excisable goods; (ii) They should be such as are sold in the package‟ (iii) There should be requirement in the SWM Act or the Rules made thereunder or any other law to declare the price of such goods relating to their retail price on the package; (iv) The Central Government must have specified such goods by notification in the Official Gazette; (v) The valuation of ....
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.... 10. From the foregoing, the following emerges : (a) The goods in the form of liquid packed in sachets though may be sold in numbers, it cannot be said that they are not being sold by weight or volume as each sachet contains pre-determined quantity of the liquid by weight as well as by volume. (b) The intention of the manufacturer as revealed by details printed on the sachets manufactured by them and the marketing pattern followed by AMWAY indicate that the goods are meant for retail sale to the ultimate consumers. (c) Under the circumstances, the packages under which the impugned products are sold by the appellants clearly fall within the exemption provided under Rule 34(1)(b) of the PC Rules. (d) Though, the commodity is notifie....
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.... number basis. In that case vide order No. A/973-986/13/CSTB/C.I, dated 2-4-2013, this Tribunal has held that duty is to be paid as per Sec. 4 i.e. transaction value of the impugned goods and the provisions of Standards of Weights and Measures Act, 1976 are not applicable and the appellants are not required to pay duty on the basis of MRP. 4. On the other hand, the ld. Addl. Commissioner (AR) for the Revenue reiterated the impugned order and submits that as the goods are imported in numbers therefore, there is no concern with the weight and Rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 provides that if the goods are sold in numbers they are required to affix MRP. 5. Heard both sides. Considering the f....