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1. Import – Levy of CVD based on MRP – AAR ruling for levy of CVD under various situations and exemption from SAD – Intention at the time of import is relevant

2. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

3. MRP based valuation - imports - the appellants are importing the goods not for retail sale but for repacking, labelling and branding and selling the same in bulk - No...

4. Undervaluation - Levy of Additional duty of Customs (CVD) on MRP basis - the goods were imported through different ports. That itself is a valid reason for the...

5. Levy of CVD on MRP based or transaction value - import of LCD/LED Monitors and Television sets - goods were sold to industrial consumers - Once the goods are covered...

6. Valuation - levy of CVD on the basis of MRP - imported Digital Video Projectors and Decoders - leasing of projector - there is no sale involve, hence the CVD cannot be...

7. CVD demand on the imported goods based on MRP as the goods were imported in 20 kg packing having no MRP declared on the imported package - The appellants affixed the...

8. Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...

9. Methodologies for re-determination of CVD payable on imports on MRP basis - Imports of notebook / laptop computers - The tribunal found that there was no statutory...

10. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

11. Affixing of MRP on imported goods - sale to institutional consumers - Valuation for the purpose of levy of CVD - Manufacture - decided against the assessee - AT

12. Levy of CVD on MRP basis - After clearance form Customs, the appellants sold the goods at prices which are different from the MRP declared by them. - even if there are...

13. Classification of imported goods - import of natural Rutile Ore/ Leucoxene Sand of different grades - The impugned goods being ‘Ores’ are eligible for the exemption from CVD - AT

14. Process amounting to manufacture or not - repacking - The goods are sold at the same MRP to the consumer. It is nobody’s case that the goods are sold above the MRP to...

15. Determination of CVD - valuation u/s 4 or 4A - Set Top Boxes imported by the appellants are not leviable to CVD on RSP/MRP basis in terms of Section 4(A) of the Central...