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2012 (8) TMI 323 - AT - CustomsImport of indoor units of split air conditioners in pre-packed form from Japan – denial of benefit of exemption from Special Additional duty of Customs under notification no. 29/2010-Cus – Held that:- Notification no. 29/2010 grants exemption to a pre-packaged goods intended for retail sale in relation to which there is a statutory requirement of declaring on the package thereof the retail sale price of such article - indoor units imported by the appellant satisfies those requirements - benefit of Notification no. 29/2010-Cus dated 27.02.2010 is available to the appellant
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