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M/s. Anabond Limited, Tiruporur, Kancheepuram District, the appellant, imported various items including adhesives classified under CTH 3506 1000. The lower appellate authority confirmed the classification and description of the imported goods but the dispute arose regarding the calculation for charging CVD.
Issue 2: Applicability of Notification No. 49/2008-C.E.(N.T.) for Levy of CVD Based on Retail Sale PriceThe appellant contended that the imported adhesive should not attract CVD based on the retail sale price as per Notification No. 49/2008-C.E.(N.T.). The notification specifies "Prepared glues and other prepared adhesives, not elsewhere specified or included" under Chapter Heading 3506 at Sl. No. 43 with an abatement of 35%. The appellant argued that the notification covers only goods described in clause (a) of Chapter Heading 3506 and not those under clause (b) which includes products put up for retail sale not exceeding a net weight of 1kg.
The Revenue, represented by Shri R. Rajaraman, Assistant Commissioner, maintained that all goods under Chapter Heading 3506, including adhesives put up for retail sale not exceeding 1kg, are subject to MRP-based levy as per the notification.
Upon review, the Tribunal noted that the relevant Chapter Heading 3506 includes both "Prepared glues and other prepared adhesives, not elsewhere specified or included" and "Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg." The Tribunal concluded that the imported adhesives fall under CTH 3506 1000 and are subject to the provisions of Notification No. 49/2008-C.E.(N.T.), thereby attracting CVD based on the retail sale price.
The Tribunal dismissed the appeal, upholding the lower appellate authority's decision that the imported adhesives are liable to CVD based on the retail sale price as per the notification.
(Order pronounced in the open court on 12.06.2023)
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