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2018 (3) TMI 1142 - AT - CustomsValuation - Panasound music system - interpretation of statute - Rule 2(a) of Rules of Interpretation - Held that: - firstly, the product Panasound Music System was not imported in assembled form. Secondly whatever parts were imported in CKD form, the parts such as CD/VCD mechanism and top cover were not in the consignment. Therefore Rule 2(a) of Rules of Interpretation is not applicable Secondly whatever parts were imported in CKD form, the parts such as CD/VCD mechanism and top cover were not in the consignment. Therefore Rule 2(a) of Rules of Interpretation is not applicable. Secondly, the provisions of Section 4A can only apply when the goods is in retail pack. In the present case the goods imported is in CKD parts and it is not assembled and imported in retail pack and the same is not capable of being sold as such. Appeal allowed - decided in favor of appellant.
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