TMI Blog2012 (8) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... arded as institutional consumers - Shopping malls, or stockists are not similar to a transporter or a hotel - it is required under the Standards of Weights and Measures (PC) Rules, 1977 to declare on the package of the imported article its retail sale price - goods are liable to value as per provisions of Section 3(2) of the Customs Tariff Act, 1975 - C/148/2009 - A/519/2011-WZB/C-I(CSTB) - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e article must have been notified under Section 4A of the Central Excise Act, 1944 for such valuation based on retail price. 2. The imported article is notified under Section 4A of the Central Excise Act, 1944 which is not in dispute. The only dispute in the matter is that whether it is required under Standards of Weights and Measures (PC) Rules to declare MRP on the article or not. Therefore th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these rules. The institutional consumer has been explained i.e. who buys packaged commodities directly from the manufacturer or packer; and who uses the commodities for service industry like transportation or hotel or any other similar service industry. 6. From perusal of the records and literature placed before us, we find that the Barcode printers are made for retail sale and are not to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported printers) can be regarded as institutional consumers. For one, the appellant is not a manufacturer. Whether the appellant can be regarded as a packer is not at all clear from the statement of facts or from the grounds of appeal because the word packer is statutorily defined in clause (k) of SWM (PC) Rule 2. Secondly, whether shopping malls, stockists, etc. who are main customers of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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