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2016 (4) TMI 689 - HC - Central ExciseDeclaration of Retail Sale Price / Fixation of tariff value - Where MRP is not required - Applicability of Section 3(2)- Seeking clarification/direction regarding Notification No. 16/2013 – CE (N.T.) dated 31st December, 2013 - Held that:- the expression “Retail Sale Price declared on such goods” occurring in the impugned Notification has to be read as not requiring any disclosure or declaration of the RSP on the packages in question subject to their fulfilling the parameters of Rule 26 of the LMPC Rules. It only requires the importer to make a declaration to the respondents of the RSP at which such goods, in packets of 10gm or 10ml, are to be sold. This has been further confirmed by the communication dated 2nd January, 2014 issued by the TRU which states that the tariff value shall be the RSP prescribed for such goods. Therefore, the RSP referred to in the Notification is the RSP disclosed by the importer to the Respondents. Legality of Notification No. 16/2013 - - Contrary to Central excise Act - Held that:- The petitioners does not question the power of the Central Government under Section 3(2) of the CE Act to fix the tariff value. They also do not question the constitutional validity of Section 3 of the CT Act in terms of which the CVD can be levied and collected. The issue really is only about the apprehension of the petitioners that they may be compelled to disclose the RSP on the packages contrary to the exemption granted under Rule 26 of the LMPC Rules. This apprehension has been laid to rest by the respondents who have clarified that they will not insist on such disclosure of the RSP on the package as long as the petitioners otherwise satisfy the requirement of Rule 26 of the LMPC Rules. What the respondents ask is for a declaration made to them of the RSP at which such commodities are ultimately sold. Therefore, there is no illegality attaching to the impugned Notification. Consequently, the prayer that the said Notification should be held to be contrary the CE Act or the CT Act is hereby rejected. Insofar as it only fixes the tariff value as the RSP which the importer has to declare to the Customs authorities, no illegality attaches to the said Notification or the subsequent clarification issued by the TRU on 2nd January 2014. - Petition disposed of
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