Concessional CVD benefit upheld where retail sale price was declared by the overseas supplier before importation.

Imported television sets remained eligible for concessional CVD under Notification No. 5/99-C.E. where the retail sale price was declared on the packages by the foreign supplier before importation. The Tribunal treated pre-import affixation as sufficient compliance, holding that the importer need only ensure proper declaration on the imported packages and that prior instruction to the overseas supplier did not violate Rule 33 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. The Revenue's objection was rejected and the notification benefit was upheld.

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Issues: Whether the importer was entitled to the concessional CVD benefit under Notification No. 5/99-C.E. when the retail sale price was declared on the imported television sets by the foreign supplier before importation, and whether such pre-import affixation violated Rule 33 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977.

Analysis: The dispute turned on whether the retail price declaration had to be made only by the importer at the time of clearance in India, or whether declaration made on the packages by the overseas supplier before arrival was sufficient. The Tribunal found that the issue was already covered by its earlier decision in identical facts, where it was held that the importer is only required to ensure proper declaration on imported packages and that instruction to the foreign supplier to affix the retail price before importation does not contravene Rule 33.

Conclusion: The importer was entitled to the notification benefit and the Revenue's objection failed.

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