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Issues: Whether imported adhesive goods packed in 5g or 8g packs, being pre-packaged commodities sold by weight, were exempt from declaration of retail sale price under Rule 26 of the Legal Metrology (Packaged Commodities) Rules, 2011 and, if so, whether customs duty was required to be assessed on transaction value instead of MRP basis.
Analysis: The packages carried a declared net weight of 5g or 8g and the goods were in semi-solid form. On that basis, the quantity had to be declared in terms of mass under Section 5 of the Legal Metrology Act, 2009 read with Rule 12 of the Legal Metrology (Packaged Commodities) Rules, 2011. The goods were also treated as pre-packaged commodities within Section 2(l) of the Legal Metrology Act, 2009. Since Rule 26 of the Legal Metrology (Packaged Commodities) Rules, 2011 dispensed with RSP declaration for such packages, there was no statutory basis to assess CVD on an MRP basis. The Tribunal also followed its earlier view that products with net weight below 10g, when sold by weight, were outside the MRP-based valuation regime.
Conclusion: The exemption from RSP declaration applied and CVD could not be assessed on MRP basis; valuation had to be on transaction value.
Ratio Decidendi: Where imported goods are pre-packaged commodities sold by weight and the applicable packaging rules do not require RSP declaration, customs valuation for additional duty must follow transaction value and not MRP-based assessment.
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