2004 (4) TMI 191

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.... - Heard both sides. 2. Appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 3. The appellants are engaged in the manufacture of twin blade razors on job work basis. The appellants are duty bound to fix the MRP on the razors which are for retail sale. During the period in dispute appellants entered into contract with M/s. Reckitt Benckiser India Limit....

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....zor in question. Ultimately, these razors were supplied with the cherry blossom shoe polish for retail sale. Therefore, they are liable to be assessed as per the provision of the Section 4A of the Central Excise Act. 6. The Revenue relied upon the Tribunal's decision in the case of Nestle India Ltd. v. Commissioner of Central Excise, Goa reported in 2004 (163) E.L.T. 249 and also relying on the....

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.... provisions of the Standards of Weights and Measures Act, or the rules made thereunder. The Board also clarified that if there is no statutory requirement under the provisions of Weight & Measures Act for declare the retail sale price on the packages Section 4A will not be applicable. 8. The Revenue relied in the case of Jayanti Food Processing Pvt. Ltd. v. CCE, Jaipur and Nestle India Ltd. v. ....