SAD exemption for pre-packaged goods depends on proof of retail sale intent and retail price declaration.

Imported exercise equipment was held ineligible for SAD exemption under Notification No. 29/2010-Cus. because the concession applied only to pre-packaged goods intended for retail sale and required a retail sale price declaration under the relevant weights and measures law. The goods were not shown to be ordinarily sold in retail, and no material established that they were meant for retail sale. In the absence of proof satisfying the notification conditions, the exemption could not be claimed and the denial of benefit was sustained.

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Issues: Whether the imported exercise equipment was entitled to exemption from SAD under Notification No. 29/2010-Cus. on the footing that it was pre-packaged goods intended for retail sale.

Analysis: The exemption applied only to pre-packaged goods intended for retail sale where the package was required to declare retail sale price under the relevant weights and measures law. The imported goods were not shown to be goods ordinarily sold in retail, and no material was produced to establish that they were intended for retail sale. In the absence of such evidence, the conditions of the notification were not satisfied. The reasoning was consistent with the earlier denial of the same exemption where goods, though imported in packaged form, were not meant for retail sale.

Conclusion: The exemption was not available and the denial of benefit was upheld against the appellant.

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