TMI Blog2016 (11) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... seas supplier has not affixed the MRP/RSP the goods would not have been cleared by the Customs department as the product colour television sets is covered under Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and would have been confiscated. The Indian Metrological Department would have insisted upon affixing MRP in the customs bonded area. In that case the CVD would have been discharged on the MRP/RSP sticker affixed by the importer - demand of additional duty not justified - appeal allowed - decided in favor of appellant. - C/1173/2004 - A/86500/16/CB - Dated:- 8-3-2016 - Shri M V Ravindran, Member (Judicial) and Shri C J Mathew, Member (Technical) Shri P.G. Varghese, Advocate for the appellant Shri D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive and the findings recorded by the lower authorities. As per Section 3 of the Customs Tariff Act, 1975 in order to balance the impact on the Indian manufacturer in case of imported goods, countervailing duty is imposed which is equivalent to Central Excise duty payable on the goods if they are manufactured in India. Both the lower authorities have relied upon the circular issued by the Board that when the goods are imported with MSP/RSP affixed, serial No. 225(i) will not be applicable. In order to appreciate the correct position we reproduce clause 225 in its entirety: 225 85.28 Colour Television receivers,- (i) where the retail sale price is declared on the package, at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisements, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale. 6. It can be seen from the above provisions of Notification 5/99, it seeks to impose CVD if the retail sale price is declared on the package. In our considered view when the retail sale price tag is affixed by the supplier situated abroad or the same is affixed on landing in India, the provisions make it amply clear that countervailing duty needs to be discharged on the basis of MRP/RSP declared. Yet another angle to the en ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
