Home Case Index All Cases Customs Customs + AAR Customs - 2011 (4) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 47 - AAR - CustomsAdvance Ruling – Determination of value – Levy of CVD on basis of Transaction value or MRP value - products are marked as "“Not Meant for Retail Sales" - maintainability of advance ruling application - Held that: - As can be observed the provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975 are so inextricably linked that it is not proper to interpret Section 28H of the Customs Act, 1962 in a narrow sense as has been sought to be done by the Departmental Representative. Value of imported goods for levy of additional duty of custom is again dependent on the value of goods under Section 14 of the Customs Act, 1962. Moreover, it cannot be denied that had the same questions been posed by an applicant in relation to the same goods manufactured and cleared from a factory within the country, these would squarely be within the jurisdiction of the Authority in terms of sub-section (2) of Section 23C of the Central Excise Act, 1944. Declaration of retain sale price - the same goods in some cases may require to bear the declaration as stipulated under Rule 6 (1) (f) of the Packaged Commodities Rules, some other goods of the same class but not intended for retail sale may be exempted from the obligation for a declaration of retail sale price. Consequently the mode of assessment and the incidence of duty would be different in respect of goods identical in shape, size, functions, & packing but declared for a different use. It is likely that at different points of time and having regard to the market conditions, duty leviability may be more if goods are intended for retail sale or vice versa. This places an additional responsibility on the applicant for making a true and correct declaration at the time of import and to ensure that the goods are used for the purpose for which the declaration is made and that there is no diversion from one intended use to another. Calculation of CVD - (i) Products intended for providing certain specialized end to end service - (ii) Products for internal and captive use of the applicant. - (iii) Free samples - (iv) Free replacement under warranty arrangements - Value to be determined as per transaction value. - SAD u/s 3(5) of CTA is applicable on these goods - no exemption form SAD is available. (i) Products intended for sale to Government Departments, large customers etc. and (ii) Products intended for display and demonstration. are liable to be assessed under MRP - These product shall also be exempt from SAD.
|