Labelling requirements under re-44 and duty thereon

Notification No. 44 (RE-2000)/1997-2002 dated the 24th November, 2000

Wholesale pack also needs to be labelled under s.o.w.& m.a.19
"4. All such packaged products, which are subject to provisions of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 when produced/ packed/ sold in domestic market, shall be subject to compliance of all the provisions of the said rules, when imported into India. The compliance of these shall be ensured before the import consignment of such commodities is cleared by Customs for home consumption. All prepackaged commodities, imported into India, shall in particular carry the following declarations:
Name and address of the importer;
Generic or common name of the commodity packed;
Net quantity in terms of standard unit of weights and measures. If the net quantity in the imported package is given in any other unit, its equivalent in terms of standard units shall be declared by the importer;
Month and year of packing in which the commodity is manufactured or packed or imported;
Maximum retail sale price at which the commodity in packaged form may be sold to the ultimate consumer. This price shall include all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertising, delivery, packing, forwarding and the like, as the case may be.
In case of food articles, nutritional values are a must

S.A.D. for items in pre-packaged form (individual or wholesale pack) intended for retail sale where the retail sale price is declared would be exempt from the payment of the said duty under notfn. no. 29/10 dt. 27/2/10, sr. no. 1.
Even where this exemption is not claimed, there is no exemption in declaring the retail sale price, if packed in a pre-packed package i.e. 1 item per labelled package and weighing less than 25 kg. In such cases, customer has to request dc/group to permit labelling in docks on the individual pack or wholesale pack as case may be,and he can claim refund of the paid s.a.d. on sale of the goods and submission of papers as listed in another module.

Request for labelling should be made to the group dc prior to assessment of goods or to docks dc prior to registeration if assessed under RMS, else customs can levy penalty under the act for attempt to clear goods without complying with the law

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