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Appellant provided documentary evidence that freight and insurance was borne by foreign exporter, establishing goods were exported on CIF basis. CESTAT held enhancement of assessable value by adding freight and insurance by revenue is legally unsustainable. Goods meant for bulk supply to Jharkhand government hospitals, not for retail sale. Notification invoked by revenue for MRP-based assessment not applicable as goods imported in liquid form, not bars/cakes/moulded shapes. MRP-based valuation u/s 4A of Central Excise Act cannot be used to calculate CVD. Revenue failed to bring new evidence of suppression/misstatement to evade duty, hence extended period of limitation unsustainable. Appeal allowed on merits and limitation.
Appellant provided documentary evidence that freight and insurance was borne by foreign exporter, establishing goods were exported on CIF basis. CESTAT held enhancement of assessable value by adding freight and insurance by revenue is legally unsustainable. Goods meant for bulk supply to Jharkhand government hospitals, not for retail sale. Notification invoked by revenue for MRP-based assessment not applicable as goods imported in liquid form, not bars/cakes/moulded shapes. MRP-based valuation u/s 4A of Central Excise Act cannot be used to calculate CVD. Revenue failed to bring new evidence of suppression/misstatement to evade duty, hence extended period of limitation unsustainable. Appeal allowed on merits and limitation.
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