CCE Vs. I.C. HEALTHCARE PVT. LTD.

JUDGEMENT

(1.) Heard both sides. Revenue filed these appeals against the order -in -appeal passed by the Commissioner (Appeals) whereby Commissioner (Appeals) held that the goods are to be assessee and liable to duty under Section 4 of Central Excise Act, 1944.

(2.) The contention of the Revenue is that lipstic which is having a weight less than 10 gms is assessable under Section 4A of Central Excise Act, on the ground that these lipsticks are sold by numbers and not by weight. The contention of the revenue is that Rule 34(1)(b) of the Standards Weights and Measures (packaged Commodities) Rules 1977 only exempts the packing containing a commodity if the net weight or measure of the quantity if 20 gms. or 20 mililiters or less if sold by weight or measure.

(3.) The contention of the respondent is that as the lipstick in question in less than 20 gms., therefore, they are exempted under Rule 34(1)(b) of the Standards Weights and Measures (Packaged Commodities) Rules, 1977 and they are assessable to duty under Section 4. They relied upon the decision of the Tribunal in the case of CCE, Daman v. Kraftech products Ind. reported in 2005 (120) ECR 75 to submits that the Tribunal in this case held goods packed in multi -piece packages having total weight of content less than 10 gms/10 ml are assessable under Section 4 of Central Excise Act.