TaxTMI 
TaxTMI 
2018 (11) TMI 1768
X X X X Extracts X X X X
X X X X Extracts X X X X
....ading Co. and which was assessed provisionally as the proper officer intended to compute the levy of additional duties of customs by adoption of the 'maximum retail price.' The order of the assessing officer was set aside by the first appellate authority who held that the Packaged Commodity Rules, 1977 would not apply to goods that are not pre-packaged. 2. Learned Authorised Representative contends that goods imported against 80 bills of entry were required to conform with the prescription for declaring the 'maximum retail price' under Section 2B of Standards of Weights and Measures Act, 1976. Learned Authorised Representative contends further that Notification No. 2/2006-C.E. (N.T.), dated 1st March, 2006 incorporated Sl. No. 97 vide....
X X X X Extracts X X X X
X X X X Extracts X X X X
....entative pertains to switchgears. It is an admitted fact that these are parts of trailers and trailers would need to be assembled before it can be put to use as product. In Rule 2A of Packaged Commodity Rules, 1977, 'industrial consumer' defined as - 'means consumers who buy packaged commodities directly from the manufacturers/packers for using the product in their industry for production, etc.' are privileged for exemption from the mandate of affixing 'maximum retail price'. 5. Learned Counsel for the respondent, while admitting that the demand of additional duties of customs were being effected under Section 4A of Central Excise Act, 1944, submits that the practice was given up from 9th July, 2009 after informing the Customs auth....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sections (1), (3) and (5); (b) the safeguard duty referred to in sections 8B and 8C; (c) the countervailing duty referred to in section 9; and (d) the anti-dumping duty referred to in section 9A:' However, the proviso requires that the value of the imported article be deemed to be the 'retail sale price' declared on the imported article less such amount of abetment, as by notification allowed. It is, therefore, apparent from Section 3 of the Customs Tariff Act, 1975 that no provision exists for ascertainment of 'retail sale price' in the same manner as provided for in Section 4A of Central Excise Act, 1944. The purpose of Section 4A of Central Excise Act, 1944 ha....