TaxTMI 
TaxTMI 
2024 (5) TMI 771
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....der Section 4, as well as Section 4A of the Central Excise Act. The assessable value of shampoos in packing of more than 10ml was determined by the appellant on the basis of Retail Sales Price (RSP) in terms of Section 4A of Central Excise Act, whereas, the assessable value of shampoo in packing of 10ml and less than 10ml was determined in terms of Section 4 of the Central Excise Act, in accordance with Rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 (SWMPCR, 1977). 2. It was noted by the department that the appellant cleared the shampoos in pouches/sachets without indicating any measure or weight on it and therefore it appeared that the appellant is not eligible for the exclusion provided under said Rul....
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.... effect from 01.04.2011 and after the introduction of Legal Metrology Act, Rule 26(a) of Legal Metrology (Packaged Commodity) Rules 2011, exempted commodities where the net weight or measure is less than 10 gms or 10ml, under the said Rules. 5. In the present case, the sachets of shampoo is sold by weight and is less than 10ml. The appellant has paid duty on 'transaction value' under Section 4 of Central Excise Act. As per the Legal Metrology Act (Packaged Commodity) Rules 2011, there is no requirement of affixing the MRP on the sachets, since the quantity contained is less than 10 gms or 10ml. 6. It is submitted that the issue stands covered by the decision of the Tribunal in the appellant's own case, vide Final Order No.40032 of 202....
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....ould 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 such goods would be as per the declared retail sale price on the package less the amount of abatement" as held by the Hon'ble Supreme Court in the case of Jayanti Food Processing (P) Ltd. (c) Even if a commodity is notified under Section 4A, if there is no statutory requirement under the law for declaring the MRP on the package....
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.... (b) The intention of the manufacturer as revealed by details printed on the sachets manufactured by them and the marketing pattern followed by AMWAY indicates 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 notified under Section 4A, there is no statutory requirement under the law for declaring the MRP on the packages cleared by the manufacturer. (e) The packages in which the assessee clears the goods namely mono-carton and shipper bags cannot be treated as multi-piece packs b....