S. Muralidhar, J. - (1.) This is a writ petition filed by the Indian Beauty and Hygiene Association ("IBHA") (Petitioner No. 1) and M/s Elca Cosmetics Private Limited (Petitioner No. 2) seeking a declaration that Notification No.16/2013 Central Excise (N.T.) dated 31st December, 2013 issued by Respondent No.1 has no application to retail packages which are exempted under the provisions of Rule 26 of the Legal Metrology (Packaged Commodities) Rules, 2011 ("LMPC Rules") from the requirement of having the retail sale price ('RSP') printed on the package. A mandamus is also sought to direct the Central Board of Excise and Customs ("CBEC") to issue a necessary clarification/direction to the above effect under Section 37B of the Central Excise Act, 1944 ("CE Act").
(2.) Another relief sought is to restrain the Customs and Excise authorities from applying the aforementioned Notification to retail packages which are exempted under Rule 26 of the LMPC Rules and in the alternative "to declare and strike down" the aforementioned Notification as ultra vires, illegal, null and void.
(3.) The members of the IBHA including the Petitioner No. 2 are stated to be supplying to their wholesale customers in India various imported cosmetics products each of which is of a weight or measure of 10 gm or 10 ml or less. It is, accordingly, contended that the consignments of cosmetic products thus imported and subsequently sold are exempted under Rule 26 of the LMPC Rules from the requirement of having the RSP displayed in the package. It is further stated that, contrary to the plain language of the aforementioned Notification No. 16/2013, the Customs authorities have been insisting on assessing the packages on the basis of their ultimate RSP and requiring the members of the IBHA including the Petitioner No.2 to disclose the RSP.;