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2015 (12) TMI 725 - CESTAT AHMEDABAD

2015 (12) TMI 725 - CESTAT AHMEDABAD - 2016 (333) E.L.T. 463 (Tri. - Ahmd.) - Valuation - determination of CVD - Section 4 or 4A - MRP Based method of assessment - Invocation of extended period of limitation - Held that:- Appellants had filed Bills of Entry wherein the goods are described as ‘Part of CFL (Fluorescent Glass Tubes J5) classifiable under 8539.9010. It is also observed that the goods were examined in detail by the Customs officers in second check examination and were assessed at mer .....

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tion for assessment of CVD. Since they have not done so, the extended period cannot be invoked. - Order-in-Original cannot be sustained in the said respect. Hence, the impugned Order-in-Original is modified to the extent that the demand beyond the normal period of 6 months is set aside. The penalties are also set aside. - Decided partly in favour of assessee. - Appeal No.C/115,116/2008-DB - Order No. A/11410-11411/2015 - Dated:- 12-10-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, M .....

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der Heading 85399010 of the Customs Tariff and cleared the same at merit rate of duty. The Revenue claimed that the same is a finished product in ready to sold condition and should have been cleared on payment of additional duty of Customs (CVD) by adopting MRP based method of assessment in accordance with Section 4A of Central Excise Act, 1944. 3. Heard both the sides. The learned Advocate for the Appellant takes us through the Order-in-Original, the Bills of Entry filed and the provisions of t .....

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