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2014 (12) TMI 23 - CESTAT MUMBAIExemption from payment of SAD to all pre-packaged goods - Import of Aluminium Profiles, hardware for furniture fittings - Benefit of Notification No. 29/2010-Cus dated 27.02.2010 - Held that:- The condition of the Notification is that the goods should be in pre-packaged condition intended for retail sale. The Notification further provides that the retail sale price be fixed as required under the provisions of the Standards of Weights and Measures Act, 1976 (now Legal Metrology Act, 2009) or the rules made thereunder. In the Bills of Entry the appellant declared the goods as "Aluminium Profile, hardware furniture fittings". The goods in question are further used by the furniture manufacture. We find as per the provisions of Legal Metrology Act and the Rules 2011 the provisions applicable to package intended for retail sale are not applicable in respect of packaged commodity meant for industrial consumers. The Legal Metrology Act further provides that retail sale is in relation to commodity means the sale, distribution or delivery of such commodity through retails shops or firms for same by a group of individual or another consumers. In the present case though the goods are pre-packed condition but it is not for retail sale as evident from the declaration filed in the Bills of Entry, the goods in question, are for manufacture of furniture. The buyers further use the item in question for manufacture of furniture and the provisions for packaged items intended for sale are not applicable in respect of packaged commodities meant for industrial consumers. - Decided against assessee.
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