Retail-sale exemption for pre-packed imports denied where aluminium profiles were imported for industrial use, not consumer retail sale.

Pre-packed aluminium profiles and furniture fittings imported for manufacture of furniture did not qualify for exemption under Notification No. 29/2010-Cus, because the concession applied only to pre-packaged goods intended for retail sale where retail sale price declaration was required under the metrology law. Goods meant for industrial consumers fall outside that retail-sale requirement, so mere pre-packed condition was insufficient. The exemption was therefore rightly denied, as the imports were industrial-use goods and not commodities intended for retail sale.

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Issues: Whether aluminium profiles imported as pre-packed goods were entitled to the benefit of Notification No. 29/2010-Cus dated 27.02.2010 as goods intended for retail sale.

Analysis: The notification applied only to pre-packaged goods intended for retail sale on which retail sale price was required to be declared under the relevant metrology law. The goods were declared in the Bills of Entry as aluminium profiles and furniture fittings, and the record showed that they were meant for use in the manufacture of furniture. Packaged commodities meant for industrial consumers are outside the scope of the retail-sale requirement, and mere pre-packed condition is not sufficient when the goods are not intended for retail sale.

Conclusion: The goods were not eligible for the notification benefit and the denial of exemption was .

Final Conclusion: The appeal failed because the imported goods were held to be industrial-use goods and not pre-packaged commodities intended for retail sale.

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