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Commissioner of Central Excise Vs. Indian Additives Limited

Court : Chennai

..... name of the first respondent/assessee along with other details was with a view to comply with the statutory requirements as required under rule 33 of the standards of weights and measures [packaged commodities]. rules, 1977.16. therefore, it is evidently clear that the inscription of the name and other details by the first respondent ..... was want of re-packing from bulk pack to retail pack.13. learned counsel appearing for the appellant/revenue submitted that in terms of rule 33 of standards of weights and measures [packaged commodities]. rules, 1977 apart from the name and address of the importer, they shall declare on the package the name and address ..... brand name on the barrels to meet the requirements of (packaged commodities) rules, 1977 especially when the first respondent is not obliged to follow the provision of standards of weights and measures act, 1976 and the rules made there under and had erased the markings on the imported barrels and inscribed the first respondent's name (ial .....

Hindustan Appliances Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(80)ECC555

..... commissioner has held as under in para 20(iii) in the impugned order: (iii) i have to consider as what is the requirements under the standards of weights & measures act, 1976 and standards of weights & measures (packages commodities) rules, 1977. rule 6 of the said rules provides for declaration on the packaged goods, the retail sale price. this ..... declaration is required to be made by way of printing the retail sale price on the packages. this is essential requirement of the standards of weights & measures (packaged commodities) rules, 1977.para 21 (i) reproduced below indicates that the demand is also based on explanation 2 to section 4a of the ..... deemed to be the retail sale price declared on such goods...." thus, the valuation is to be done based on the price declared. rule 6 of the standards of weights & measures (packages commodities) rules, 1977 relating to the method of declaration of sale price stipulates as under: (i) every package shall bear thereon or on .....

Commissioner Of Central Excise Vs. L'Oreal India Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(167)ELT417Tri(Mum.)bai

..... 2. learned counsel for the respondents, who opposed the above arguments, submitted that the question whether relabelling of imported goods in terms of rule 33 of the standards of weights and measures (packaged commodity) rules 1977, was no longer res integra, as this question was settled by the supreme court in favour of the assessee in ..... the lower appellate authority examined the scope of chapter note 4 of chapter 33 of the central excise tariff schedule as also the relevant provisions of the standards of weights and measures act, 1976 and held that pasting of statutory stickers by the respondents on the unit containers of cosmetics ready for sale was not a ..... cosmetics in fully packed form and had cleared the same for home consumption after pasting stickers to the containers, in terms of rule 33(4) of the standards of weights and measures (packaged commodity) rules, 1977, during the period of dispute. they had not paid duty on such clearances, claiming that the activity of relabelling .....

Ars and Co. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(102)ECC316

..... , his function is limited to satisfying himself whether there was a declaration made in the prescribed form. the learned counsel drew our attention to various provisions of standards of weights and measures (pc) rules, 1977, more particularly to rules 6,17 and 34 thereof, and also the proforma declaration under sub-rule 2(a) of ..... only in the context of the number of sachets contained therein. while under sub-section (1) of section 4a, reference is made to the provisions of standards of-weights and measures act, 1976, rules made thereunder, and also to any other law which in relation to any goods requires a declaration on the package of ..... provisions of section 4a of the central excise act. the swm act, 1976 was enacted "to establish standards of weights and measures to regulate interstate trade or commerce in weights, measures and other goods which are sold or distributed by weight, measure or number, and to provide for matters connected therewith or incidental thereto". the reference to .....

The Commissioner of Central Vs. Hindustan Coca Cola Beverages

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... . the commissioner (a) in his findings has stated that the impugned commodity is specified under notification issued under section 4a(1). this commodity is also governed by standards of weights and measures act 1976 and the rules framed thereunder. therefore, on the sale of the 500 ml coca cola bottles the respondents are required to declare the retail ..... then such value shall be deemed to be the retail sale price declared on such goods, less amounts of abatements, etc. as we have already observed that standards of weights and measures act requires chocolate manufactured by the appellant to be printed with mrp on the same, we are of the view that the duty of excise on such ..... assessed in terms of the mrp. the only exception where a manufacturer can deviate from the general rule of printing of mrp on the packages is rule 34 of standards of weights and measures (pack. comm.) rules, 1977.5.1 the reasoning of the commissioner (a) in the impugned order appears to be sound. the same is confirmed .....

Cargill India P.Ltd. Vs. State and ors.

Court : Delhi

..... of section 33 punishable under section 51 of the act of 1976 presumably on the ground that the net contents of the package were 910 gms which was not standard packaging weight.4. a reply dated 22.12.2006 was submitted to the respondent no.2 stating that since the quantity in the case of refined vegetable oil could be by ..... as prescribed under schedule iii of the pc rules. in view of the above, it is clear that the company is in breach of section 33 of the standards of weights and measures(enforcement) act, 1985 and hence, we request the department to withdraw the said notice.5. it is alleged that the respondent no.2 changed the stand and ..... . we would like to submit as follows: the package containing 12 packages of nature fresh actilite is a wholesale package. as per rule 2(x)(iii) of standards of weights and measure (packaged commodities) rules, 1977(hereinafter pc rules), wholesale package means a package containing 10 or more than 10 retail packages provided that the retail packages are .....

Sony India Limited Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(71)ECC268

..... our earnest consideration to these submissions of the appellants. it is not in dispute that the printing of mrp on package of ctvs is mandatory under the provision of standards of weights & measures act, 1976. therefore, the appellants should have printed the mrp on the packages before clearing the goods from their factory. in order to bye pass the ..... the commissioner that it was mandatory for the party to print the mrp on the package at time of clearance from the factory as per the requirement of standards of weights and measures act, 1976 and it is the sole consideration for sale. the party was only stock transferring their goods from the factory to their depots and ..... any goods, in relation to which it is required to be declared on the package thereof the retail sale price of such goods, under the provisions of the standards of weights and measures act, 1976 on the rules, made thereunder or under any other law for the time being in force. the central government by issue of notification no .....

L'Oreal India Ltd. Vs. Commissioner Of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... cosmetics in fully packed form and had cleared the same for home consumption after pasting stickers to the containers, in terms of rule 33(4) of the standards of weights & measures (packed commodity) rules, 1977, during the period of dispute. they had not paid duty on such clearances, claiming that the activity of relabelling ..... the lower appellate authority examined the scope of chapter note 4 of chapter 33 of the central excise tariff schedule as also the relevant provisions of the standards of weights & measures act, 1976 and held that pasting of statutory stickers by the respondents on the unit containers of cosmetics ready for sale was not a process ..... learned counsel for the respondents, who opposed the above arguments, submitted that the question whether relabelling of imported goods in terms of section 33 of the standards of weights and measures (packed commodity) act 1977, was not longer res inegra, as this question was settled by the supreme court in favour of the assessee in .....

Modern High Tech India Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... other goods there is no need to indicate mrp on the tube and package containing such shampoo and fairness cream under the provision of the standards of weights and measures act 1976 and the standards of weights and measures (pc) rules. 1977 made, there under. similarly, there seems to be no legal bar in scoring off the mrp with ..... is no dispute regarding the authority of the controller of legal metrology to state/certify as to how specified excisable goods are affected by the provisions of the standards of weights and measures (pc) rules 1977. we find that, in terms of specific clarification given by the controller of legal metrology, the assessee has a prima ..... the same. the controller's clarification reads as under: i am to further clarify that there is no specific provision either in the standard of weight and measures act. 1976 or in the standard of weights and measures (pc) rules 1977 prohibiting free supply of goods along with other consumer items. therefore there seems to be no legal .....

Gujarat GoldcoIn Ceramics Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Reported in : (2008)(126)ECC134

..... the -- (1) central government may, by notification in the official gazette, specify any goods, in relation to which it is required, under the provisions of the standards of weights and measures act, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package ..... when different mrps are adopted for different regions, printing of the name of the region is necessary. he draws our attention to the extracts of rule 6 of standards of weights and measure rules, 1977, which reads as follows: (1b) it shall not be permissible to affix individual stickers (labels) on the package for altering or making ..... for the said region. there is no requirement of specifying the region for which a particular mrp would be applicable as the same is also not envisaged under the standards of weights and measure (pc) rules, 1977 which provides for nature of declaration to be made on the packages.3.2. relating to supplies made to institutional buyers / .....