TMI Blog2012 (8) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... - A/373/2012/CSTB/C-I - Dated:- 3-5-2012 - Ashok Jindal, P R Chandrasekharan, JJ. For Appellant: Shri Bharat Raichandani, Adv. For Respondent: Shri A K Prabhakar, Superintendent (AR) Per: P.R.Chandrasekharan: This appeal arises against the order-in-appeal no. 141(GR.VA)/2011(JNCH)/IMP-103 dated 30.03.2011 passed by the Commissioner of Customs (Appeals), Mumbai-II. 2. The facts relevant for the case are as follows: 2.1 The appellant M/s Daikin Airconditioning India Pvt. Ltd., New Delhi, imported indoor units of split air conditioners in pre-packed form from Japan and Thailand under Bill of Entry no. 932243 dated 09.03.2010 and claimed the benefit of exemption from Special Additional duty of Customs under notification n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the appellant makes the following submissions: 3.1 Notification no. 29/2010 grants benefits of exemption from SAD on the following goods, namely, all pre-packaged goods intended for retail sale in relation to which it is required, under the provisions of the Standards and Weights and Measures Act, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being, in force, to declare on the package thereof the retail sale price of such article . As per the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, pre-packaged commodity' means a commodity, which without the purchaser being present, is placed in a package of whatever nature, whether sealed or opened, so that the commodity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me number of indoor and outdoor units have not been sold but different numbers of these units have been sold which clearly shows that the indoor units and the outdoor units are not sold as a set or in complement. These evidences available on record, were produced before the lower authorities but they have not been appreciated and a wrong inference have been drawn by the authorities to deny the benefit under notification no. 29/2010 as amended. 3.3 He relies on the judgment of this Tribunal in the case of Vijirom Chem Pvt. Ltd. vs. Commissioner of Customs, Bangalore reported in 2006(199)ELT 751(Tri-Bang) wherein in a similar issue came up for consideration and the imported goods were repacked and sold. Even then, it was held that the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outdoor units, it cannot be said that the indoor units are intended for retail sale as such. On perusal of the sale invoices submitted by the appellant, it is seen that the indoor units have been sold as stand alone articles in retail as also along with outdoor units manufactured indigenously. Even in those cases, where the goods have been sold as complementary units but different numbers of indoor units and outdoor units have been sold. Therefore, the conclusion drawn by the lower authorities that the indoor units are not intended for retail sale is not borne out of evidences available on record. 5.1 In the Vijirom Chem Pvt. Ltd. vs. CC ( cited supra) a similar issue arose and this Tribunal held that so long as the imported goods are s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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