MRP based duty - clearance of chocolates to Job worker - In the premises of job worker, the 5 Star and Dairy Milk Gold were repacked into assortment packs called Celebrations , which were cleared on payment of duty on the value determined under Section 4A i.e. MRP declared on Celebrations pack minus abatement. The dispute in this case is about the duty payable on the clearances of Dairy Milk Gold and 5 Star chocolates in cardboard boxes by the appellant to their job worker. - Revenue was of the view that the duty on their clearances would be chargeable on the value determined under Section 4A. Held that - It had not been shown as to how the 44 gms. Cadbury Gold and 20 gms. Cadbury 5 Star chocolate packs were exempt from the requirement of printing MRP under SWM (PC) Rules - Clearance of one type of retail pack for repacking into another type of retail pack - assortment pack cannot be said to be for - use of any industry as a raw material or for the purpose of servicing any industry, mine or quarry - Moreover under Rule 34(a) of SWM (PC) Rules, for exemption from the requirement of printing MRP - the marking on the package must unambiguously indicated that it had been specifically packed for the exclusive use of any industry as a raw material or for the purpose of servicing any industry, mine or quarry . - The provisions of Section 4A were attracted to the case and duty was payable on the value determined u/s 4A Jayanti Food Processing Pvt. Ltd. Others v. Commissioner of Central Excise, Rajasthan Others 2007 (8) TMI 3 - Supreme Court - The plain language of Section 4A(1) unambiguously declared that for its application there had to be the requirement under the SWM Act or the Rules made thereunder or any other law to declare the MRP on the package - If there was no such requirement under the Act on the Rules, there would be no question of application of Section 4A - Thus if the appellant was successful in showing that there was no requirement under the SWM Act or the Rules made thereunder for declaration of MRP on the package, then there would be no question of applicability of Section 4A(1) (2) of the Act - Even if the assessee voluntarily displayed on the pack the MRP, that would be of no use if otherwise there was no requirement under the SWM Act and the Rules made thereunder to declare such a price - The case of repacking of one type of retail pack into another type of retail pack-assortment pack called Celebrations by a job worker cannot be called bulk sale to an intermediary for further sale or distribution in smaller quantities Decided against assessee............................... Central Excise - Case Law
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