Home Case Index All Cases Customs Customs + AT Customs - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 530 - AT - CustomsCVD on the basis of MRP based assessment - Supply of modems to an institutional buyer - certain models of ADSL Modems - case of appellant is that the imported items are not for sale but are to be supplied to BSNL who in turn rent out the same to the customers on rental basis - whether in such a scenario the CVD is required to be charged on the basis of MRP assessment under Section 4A of the Central Excise Act? - Held that:- Rule 2 (b) of the Standards of Weights and Measurements (Packaged Commodities) Rules 1997, was amended with effect from 17.07.2006 excluding institutional consumers. The institutional consumers have been defined to mean those consumers who buy packaged commodities directly from the manufacturers/packers for service industry such as transportation, hotel or any other similar service industry. The provisions of Standards of Weights and Measurement Rules are not applicable to institutional consumer In the present case, BSNL is procuring modems in bulk from the appellant after import. Consequently, they fall within the definition of institutional consumers as above, to whom the provisions of Section 4A will not be applicable. Appeal allowed - decided in favor of appellant.
|