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2017 (1) TMI 1305 - AT - CustomsValuation - Levy of CVD on MRP based value - import of induction cookers in SKD - goods are subject to quality testing - Whether the enhancement of value of goods imported under the three bills of entry was in accordance with Customs Valuation (Determination of Price of Imported Goods) Rules, 2007? - Held that: - reliance placed in the case of EICHER TRACTORS LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI [2000 (11) TMI 139 - SUPREME COURT OF INDIA], where it was held that if the transaction value cannot be determined u/r 4(1) and does not fall under any of the exceptions in Rule 4(2), there is no question of determining the value under the subsequent Rules. Whether the imported goods are 'induction cookers' and, if they are, whether the provisions of section 4A of Central Excise Act, 1944 will be applicable as to render the assessment of additional duty of customs to be levied on the 'maximum retail price'? - Held that: - the induction cookers are imported as parts and, being electrical consumer goods, are required to be subject to testing before they can be marketed. Hence, the goods are, as yet, not subject to the provisions of Legal Metrology Act, 2009 in its imported form - When the imported products are not permitted for sale to the consumer as such without mandatory testing, the classification under Customs Tariff Act, 1975 cannot provide the escapement from Legal Metrology Act, 2009. Goods that are not subject to the prescription of declaring the 'maximum retail price' under Legal Metrology Act, 2009 do not come within the ambit of section 4A of Central Excise Act, 1944. Appeal allowed - decided in favor of appellant.
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