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2016 (12) TMI 826 - CESTAT MUMBAIDemand of CVD on the goods imported by the appellant - applicability of Notification 49/2008-CX, as the goods were in pre-packaged condition in 250 gms., intended for retail sale - Held that: - identical issue has been decided in the case of Starlite Components Ltd. vs. CCE, Nashik [2013 (4) TMI 624 - CESTAT, MUMBAI], where it was held that the appellants are importing the impugned goods not for retail sale but for repacking, labelling and branding and selling the same in bulk to M/s. Bajaj Electricals Ltd. Therefore, they are not required to declare MRP in terms of Rule 3 of the said Legal Metrology (Packaged Commodities) Rules, 2011 as they are industrial consumers - impugned order unsustainable - appeal allowed - decided in favor of appellant.
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