Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Act 1944 Ss. 4 4A/Standards of Weights and Measures |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Act, 1944; Ss. 4, 4A/Standards of Weights and Measures Act, 1976/Standards of Weights and Measures (Packaged Commodities) Rules, 1977; Rr. 2(o), 2(p), 2(q), 2(r), 2(w), 2(x), 3, 6, 15, 16, 17, 23, 24 & 34 and Notification No.625/16/2002-CA dated 28.2.2002: Valuation of excisable goods - Declaration of retail sale price on packages-Ss.4 and 4A of 1944 Act and r.34 of 1977 Rules - Scope and ambit of - Held: In terms of S.4A of 1944 Act, valuation of the excisable goods for the purpose of assessment could be made when the goods are being sold in packages - In terms of provisions u/s.4A(i) of 1994 Act and SWM Act/Rules, declaration of retail sale price on the package of goods is a requirement provided the goods are not covered under general exception u/r.34 of the Rules - If assessee is successful in showing that there is no such requirement under the Act and the Rules, then S.4A would not be applied - Nature of sale is of no consequence, the material consideration is that such sale of the goods should be in package for displaying MRP on package - In the facts and circumstances of the present cases, MRP of the goods in question rightly declared by the assesses, and hence, valuation of goods should be made u/s.4A of the 1944 Act. Words and Phrases:'retail dealer', 'retail package', 'retail sale', 'retail sale price', 'wholesale dealer', and 'wholesale package' - Meaning of in the context of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977.Civil Appeal Nos.2819 of 2002 and 1738 of 2004 were filed by the assessee challenging the order of the Tribunal pertaining to levy of excise duty on the sale of ice-creams and KITKAT Chocolates respectively; remaining 13 appeals were filed by the Revenue challenging the order of the Tribunal in favour of the assessee regarding levy of excise duty on the sale of telephone instruments, Refrigerators, bottled mineral water and electric filament lamps. The issue in all these appeals pertains to the interpretation of Sections 4 and 4A of the Central Excise Act, 1944 and the provisions of Standards of Weights and Measures Act, 1976 as also the Standards of Weights and Measures (Packaged Commodities) Rules, 1977.The question which arose for determination in all these appeals was relating to the scope and ambit of S.4A as added in the Central Excise Act, 1944 by way of amendment by Act 26 of 1997. |
Judge | Hon'ble Mr. Justice V.S. Sirpurkar |
Neutral Citation | 2007 INSC 854 |
Petitioner | Jayanti Food Processing (p) Ltd. |
Respondent | Commissioner Of Central Excise, Rajasthan |
SCR | [2007] 9 S.C.R. 221 |
Judgement Date | 2007-08-22 |
Case Number | 1738 |
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