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2016 (11) TMI 263 - AT - CustomsLevy of Additional customs duty - import of 29” color television sets - benefit of N/N. 5/99-C.Ex. - declared MRP/RSP value - Weights and Measures (Packaged Commodities) Rules, 1977 - Held that: - provisions of Notification 5/99 seeks to impose CVD if the retail sale price is declared on the package. When the retail sale price tag is affixed by the supplier situated abroad or the same is affixed on landing in India, the provisions make it amply clear that countervailing duty needs to be discharged on the basis of MRP/RSP declared. Yet another angle to the entire case would be assuming that the overseas supplier has not affixed the MRP/RSP the goods would not have been cleared by the Customs department as the product colour television sets is covered under Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and would have been confiscated. The Indian Metrological Department would have insisted upon affixing MRP in the customs bonded area. In that case the CVD would have been discharged on the MRP/RSP sticker affixed by the importer - demand of additional duty not justified - appeal allowed - decided in favor of appellant.
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