Circular No. 873/11/2008-CX dated 24.6.2008
Bulk sale of ice-cream to hotels/restaurants- Applicability of provisions of Standards of Weight & Measures
I am directed to inform that the Board has decided not to file a review petition in the case of M/s Jayanti Food processing {Ref. 2007(215) ELT 327(S.C.) dated 22.08.07}.In this case, the Supreme Court has pronounced on the applicability of SWM (PC) Rules, 1977 in the context of assessment under section 4 or section 4A.The Board has examined the existing circulars in the light of the Supreme Court judgement.

2. The circular no. 843/01/2007 dated 17.01.07 has become redundant.

3. The illustrations in para-3 & para-4 of the circular no. 625/16/2002 dated 28.02.02 regarding bulk sales of telephone and ice-cream may also be treated as redundant.

4. Trade and field formations may be suitably informed.

5. Hindi version will follow.

6. Receipt of this Circular may kindly be acknowledged.

Yours faithfully,
(Ashima Bansal)
Under Secretary to the Govt. of India

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