TMI Blog2015 (5) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... mmodities) Rules, 1977 and there being no exemption for declaration. Besides this there are no other grounds of appeal urged in the impugned order. Ld. Departmental Representative s contention that it would fall under the category of goods covered under MRP retained is also without any persuasive value for us to hold that the impugned order is erroneous. Appeal dismissed. - C/148/2007-MUM and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Adhesive Alteco. The imported consignment is classifiable under CTH 3506 91 90 and said sub-heading is covered under the Notification for discharge of Central Excise duty under the provisions of Section 4A of the Central Excise Act, 1944 i.e. based upon retail sale price. It is the case of the revenue that appellant imported the adhesive and sold the same in domestic market under MRP of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made by the appellant and the case records. It is an established fact that the appellant has classified the goods under the CTH 3506 91 90 which was accepted by the department through the RMS scheme. A perusal of the packing list submitted by the appellant has revealed that the impugned goods are in bulk packing of 20 kgs. but not in retail packing such as 3gms./50gms./100gms./500gms. etc. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the persons who organize the distribution and sale of the product and none else and paramount importance is to be given to the words sold to the ultimate consumer. In the present case, the appellant has specified that the impugned goods are to be sold to the wholesaler but not to the ultimate consumer. Hence, the assessment made under Section 4A of the Central Excise Act is contrary to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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