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2010 (12) TMI 1027 - CESTAT, BANGALOREAdditional Duty of Customs (CVD) demnded - Misdeclaration - mis-classifying importing electrical apparatus under 8538 of CTA & CETA in the Bills of Entry without declaring their Retail Sale Price - Held that:- The impugned goods were basically electrical apparatus and were neither sold by weight or by measure - It was clear that if the RSP was available or known, the only appropriate course would be to adopt the RSP of the product for assessment, even though the same may not have been declared on the Bills of Entry - The duty demand was based on the RSP applied by ABB for each clearance upon sale of the imported products; there was no need to ascertain the RSP by other methods - it is abundantly clear that in the absence of such rules issued in terms of sub-section (4) of Section 4A of the CEA, there was no statutory machinery to determine the retail sale price in respect of goods manufactured and cleared by a manufacturer without declaring the RSP on such goods - Decided in favor of the assessee
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