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2011 (6) TMI 523 - AT - CustomsValuation of imported goods - MRP based valuation or transaction value - CVD - Appellants themselves have declared the goods in Bill of Entry in numbers/pcs. They have also declared the goods in Bill of Entry as RSP items. Even in invoices goods are mentioned in pcs and unit price is also mentioned as per piece and not by weight - Held that:- lipsticks are not exempted under Rule 34(1)(b) of the Standards of Weights & Measures (PC) Rules as the goods are not sold on weight basis but in pieces. Appeal filed by the appellant is accordingly dismissed.
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