9911796707
TMI Blog2012 (6) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... sive. A Bill of Entry No. 730831 dated 22.10.2009 classifying the product under Chapter Heading 35 of the Customs Tariff, was filed by the appellant for the clearance of the said goods packed in 7000 cartons. A view was taken by the department that the appellant is required to pay CVD on the imported goods based on MRP as the goods were imported in 20 kg packing as no MRP was declared on the imported package. The department determined the MRP of the imported goods as CIF price x 2.5. The appellant filed an appeal against the assessed Bill of Entry before the Commissioner of Customs (Appeals) challenging the assessment on MRP Basis and the Commissioner (Appeals) vide impugned order has upheld the assessment done by the Customs officers and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product in question may be manufactured by the appellant. He relied upon the decision of this Tribunal in the case of Commissioner of Customs (Import) vs. Nitco Tiles Ltd. Order No. A/75/11/CSTB/C-I dated 09.02.2011 under which the case was remanded back to the original authority for verification of the fact that whether the goods imported are being sold to the industrial consumers or institutional buyers. He submitted that the goods in question are being sold by them to industrial consumers and this fact is verifiable from our records and accordingly they are eligible for the benefit of exemption from MRP prices for the purpose of CVD. 4. The learned A.R. appearing for the Revenue submitted that as per the definition of "retail package" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) packages of commodities containing quantity of more than 25 kg or 25 litre excluding cement and fertilizer sold in bags up to 50 kg; and (b) packaged commodities meant for industrial consumers or institutional consumers. Explanation :- For the purpose of this rule,- (a) Institutional consumer : Means those consumers who buy packaged commodities directly from the manufacturers/packers for service industry like transportation (including airways, railways) hotel or any other similar service industry. (b) Industrial consumer - Means those consumers who buy packaged commodities directly from the manufacturers/packers for using the product in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the brand name of "Henkel CAC Pvt. Ltd." is put on the imported package which gives the indication that the product in question may be manufactured by the appellant. We find that on this aspect, the Commissioner (Appeals) has said that the appellant has not affixed any such mark on the package whereas the appellant has claimed that they have put the brand "Henkel CAC Pvt. Ltd." on the imported package. The appellant has also claimed that the goods in question are being sold by them to the industrial consumers and this fact is verifiable from the records. We find that in case of Nitco Tiles Ltd. (supra) the view was taken by this Tribunal that the burden lies on the appellant to establish before the lower authorities that the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
