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2019 (1) TMI 2020 - CESTAT MUMBAIExemption from payment of SAD on All pre-packaged goods intended for retail sale in relation to which it is required - Revenue was of the view that “Exercise Equipments” are not displayed in sales outlets or sold from the sales outlets in a pre-packaged condition - applicability of provision of Chapter II of Standards of Weight and Measure (pre-packaged commodity) Rules, 1977 - HELD THAT:- The appellant had not placed any material to substantiate that the imported goods were intended for retail sale. The Tribunal in the case of POOJA HARDWARE VERSUS COMMISSIONER OF CUSTOMS (IMPORT), NHAVA SHEVA [2014 (12) TMI 23 - CESTAT MUMBAI] has denied the benefit of exemption Notification No. 29/2010, Cus., (supra). In that case, the aluminum profiles, hardware for furniture fittings though imported in pre-packed form, but since the same were not meant for retail sale under the provisions of Legal Metrology Act, 2019 and rules framed there under, the exemption benefit was denied - In the present case, it is already observed that the appellant had not produced any evidence to show that the imported goods are intended for retail sale and thus, the benefit of exemption is not available. There are no reason to interfere with the impugned order - appeal dismissed.
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