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2018 (6) TMI 940 - CESTAT MUMBAIValidity of assssement of Bill of Entry - valuation for the purpose of CVD - industrial consumers/institutional consumers or not? - Appellant has challenged the assessment on the ground that the goods can be assessed on RSP only when they are specified in notification issued under Section 4A (1); and (2) declaration of retail sale price on packages under the Standards of Weight & Measures Act, 1976 or under other law for the time being in force is mandatory which is only in case of retail sale - Held that:- Considering the nature and use of goods it cannot be said that the same are intended for retail sale. Therefore the goods has to be assessed on transaction value. The goods in question are sold by the Appellant to the hospital is sale to the institutional customer only - under the rules the importer is person responsible to comply with the Packaged Commodity Rules, 1977. Hence the importer has been treated at par with the manufacturer of goods. In such case for the purpose of levy of CVD the importer shall be responsible as manufacturer and eligible for exemption from complying with the provisions of RSP. The goods imported by the Appellant are liable for duty under Section 4 of CEA, 1944 - appeal allowed - decided in favor of appellant.
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