Stay Order Nos. 1277-1278/2012-WZB/C-II(EB) arising from in Application Nos. E/1287-1288/2011-Mum. in Appeal Nos. E/1109-1110/2011-Mum.. Case: Lâoreal India Pvt. Ltd. Vs Commissioner of C. Ex., Thane-I. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Stay Order Nos. 1277-1278/2012-WZB/C-II(EB) arising from in Application Nos. E/1287-1288/2011-Mum. in Appeal Nos. E/1109-1110/2011-Mum. |
| Counsel | For Appellant: Shri V.S. Nankani, Advocate and For Respondent: Shri P.N. Das, Commissioner (AR). |
| Judges | Shri S.S. Kang, Vice-President and Sahab Singh, Member (T) |
| Issue | Central Excise Act, 1944 - Section 35F |
| Citation | 2014 (300) ELT 244 (Tri. - Mumbai) |
| Judgement Date | June 14, 2012 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
S.S. Kang, Vice-President, (West Zonal Bench At Mumbai)
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Heard both sides.
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Applicant filed these applications for waiver of pre-deposit of duty of Rs. 58,34,11,854/-, interest and penalty of the equal amount.
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The brief facts of the case are that applicants made import of cosmetic products during the period in dispute. The Revenue demanded duty on the ground that cosmetic products are classifiable under Third Schedule of the Central Excise Tariff and w.e.f. 1-3-2003 provisions of Section 2(f) of the Central Excise Act, 1944 was brought into effect which provides that "manufacture" includes any process which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. The case of the Revenue is that applicants are affixing retail sale price on the goods imported which amounts to manufacture therefore the appellants are liable to pay Central Excise duty.
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The contention of applicant is that the goods were imported and as per the provisions of Notification No. 44 (RE-2000)/1997-2002, dated 24-11-2000 issued by the Director General of Foreign Trade all pre-packaged commodities, imported into India, shall in particular carry the maximum retail sale price at which the commodity in packaged form may be sold to the ultimate consumer. The contention is that before the clearance from the customs, the applicants are required to fix the maximum retail price on the goods in question. The applicants are affixing the retail sale price before the clearance from the customs as per the requirement of the notification. The retail sale price declared on the goods is basis for levy of CVD at the time of clearance of the goods from the customs and appropriate CVD has been paid. As the applicants are not...
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