Judgment Search Results Home > Cases Phrase: standards of weights and measures act 1976 section 67 penalty where no specific penalty is provided Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 2 results (0.347 seconds)

Miraj Products Pvt. Ltd. Vs. C.C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the contention is that as per the provisions of section 4a of central excise act, any notified goods in relation to which it is required under the provisions of standards of weights & measures act, 1977 or the rules made thereunder or in other law or time being enforce to declare on package thereof, the retail sale price of such ..... goods to which the provisions of sub-section 2 shall apply. the contention is that the appellant wrote to the competent authority under the standards of weights & measures act for their liability to affix the maximum retail price on the pouches in which 6 grams of chewing tobacco is packed vide letter dt.4.4 ..... of the commodities is twenty grams or twenty milliliters or less. there is no requirement of mentioning mrp. the contention is that as the authority under the standards of weights & measures act clarified that there is no need to mention the mrp of small pouches containing 6 grams of showing tobacco, therefore, the revenue cannot ask for .....

Commissioner of C. Ex. Vs. Manisha International P. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2003)(152)ELT345TriDel

..... case, admittedly are only pasting the sticker on the packing of the imported soap to indicate the name of the importer and the mrp which is the requirement under the standards of weight and measures act. simply putting a sticker, in our view will neither amount to labelling or re-labelling, the processes which have been deemed to be a process of ..... ; that the respondents re-labelled the products by affixing their labels which reads as under :- 3. the learned sdr, further submitted that it is a requirement of rule 33 of weight & measure (packaged commodities) rules, 1977 that all the pre-packed commodities imported into india shall carry a declaration regarding name and address of the importer, general or common name of .....

Purisons Engineers Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(164)ELT417TriDel

..... .00 of the first schedule to the central excise tariff act, 1985. the appellant has affixed mrp on the individual package of its product under the provisions of standards of weights and measures (packaged commodities) rules. they entered into a negotiation with dcs & d regarding the rate at which its product can be supplied to different departments. ..... e.l.t. 219 (tribunal)]. in the above case majority view taken was that since consignments in question were cleared to dot in terms of the requirement under standards and measures act and packaged commodities rules they were required to be valued under section 4a and not under section 4.5. we find merit in the contention raised ..... also statutorily required to be affixed with the mrp on the individual package being not exempted under clause (a) of sub-rule (2) of rule 34 of the weights and measures rules, 1977.3. since the assessee has negotiated price with dcs & d, the revenue took the view that sale to the different departments is not retail .....

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC591

..... possible for the retailers to sell the product at the printed price and the goods are not capable of being sold at that price is erroneous. (vii) the standards of weights and measures (packaged commodities) rules, 1977 (for short, pc rules) have to be taken into consideration in interpreting the exemption notifications. (viii) the notifications are ..... law before the adjudicator. justice shri suhash chandra sen (as his lordship then was) indicated in paragraph 91 of the judgment that the provisions of the standards of weights and measures act, 1976 and the p.c. rules should be entirely overlooked even where there is no specific provision in the notification. it was further ..... the act, incorporated in 1997. the provision enables the government, in case of goods requiring declaration on the package of the retail price under the provisions of standards of weights and measures act, 1976 or the p.c. rules, to specify any such goods. if the goods are chargeable to duty with reference to value, the .....

Northern Plastics Ltd. Vs. Collr. of Customs and Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)(27)ECC304

..... the statute itself makes a distinction between jumbo rolls and cinematographic films. the duly leviable on jumbo rolls is much more than that of cinematographic films. the standard weights and measurement act and rules framed thereunder arc not applicable to the goods in question as that act is applicable only to finished consumable goods. the learned sr ..... charge that the appellants knowingly misdeclared the goods by not specifying them as jumbo rolls. the learned dr also argued that the appellant's reliance on the standard of weights & measure act will be of no avail to them because those provisions apply to goods sold in retail, which is not the case here. the ..... the learned counsel also pointed out that the word "jumbo" is not permitted to be used in the description of measure as per the provisions of the standards of weights & measures act, 1976 and the rules made thereunder. as for the correctness of the declaration of the goods, the learned counsel referred to customs tariff act .....

Commr. of C. Ex. Vs. Ishaan Research Laboratories P.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(98)ECC100

..... wholesale business whether the valuation is resorted to under section 4 or section 4a of the act. the definition of 'retail sale' in rule 2(q) of the standards of weights & measures (packaged commodities) rules, 1977 makes it very clear that goods covered by the said rules need not actually be sold in retail. as per the ..... central excise act provides that section 4a(2) would apply to such goods, as are specified by the central government by notification, which are required, as per the standards of weights & measures act or rules made thereunder, to be sold under packages with the retail sale price declared thereon. section 4a(2) provides that in respect of goods ..... any other law for the lime being in force, to declare on the package thereof the retail sale price of such goods; that rule 34(1)(a) of the standards of weights and measures (packaged commodities) rules, 1977 clearly provides that "nothing contained in these rules shall apply to any package containing a commodity if, - (a) the .....

Cce Vs. Kraftech Products Inc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(174)ELT396TriDel

..... ml. therefore, the appellants' multi-piece packages having only 9 gms.in the multi pack under consideration is clerly exempt from the requirement of declaration of mrp under standards of weights and measures act. in other words, it is not obligatory to declare mrp of such packages." the tribunal has, therefore, held that "the package herein is ..... (a) the central government specifies any excisable goods by notification in official gazette in this regard; and (b) it should be required under the provisions of standards of weights & measures act or rules made thereunder or under any other law for the time being in force to declare on the package thereof the retail sale price of ..... 4a of the central excise act provides that the central government may specify any goods, in relation to which it is required, under the provisions of the standards of weights & measures act, 1976 or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the .....

Cce Vs. Kraftech Products Inc.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2004)(97)ECC169

..... ml. therefore, the appellants' multi-piece packages having only 9 gms.in the multi pack under consideration is clerly exempt from the requirement of declaration of mrp under standards of weights and measures act. in other words, it is not obligatory to declare mrp of such packages." the tribunal has, therefore, held that "the package herein is ..... (a) the central government specifies any excisable goods by notification in official gazette in this regard; and (b) it should be required under the provisions of standards of weights & measures act or rules made thereunder or under any other law for the time being in force to declare on the package thereof the retail sale price of ..... 4a of the central excise act provides that the central government may specify any goods, in relation to which it is required, under the provisions of the standards of weights & measures act, 1976 or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the .....

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 .....

Gillette India Ltd. and G.S. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2005)(192)ELT714TriDel

..... pointed out that the requirement of marking price is significantly absent under this rule. rule 31 of the standards of weights and measures (packaged commodities) rules provides that every export package shall comply with the laws and regulations in force in the country to which such package ..... were misdirected in holding that section 4a is applicable to the valuation of export consignments.he has taken us through the provisions of the requirements under the standards of weights and measures act and the rules and has relied in particular on rule 30 which relates to export and import of packaged commodities. it is being ..... contention of the senior counsel for the appellant is that section 4a is attracted only to cases where goods are statutorily required (under the provisions of standards of weights and measures act) to be marked with maximum retail price (mrp). it is the learned senior counsel's submission that export goods being outside the .....