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CESTAT ruled that imported goods declared "NOT FOR RETAIL SALE" and sold to industrial consumers, whether directly or through distributors, are exempt from MRP/RSP-based assessment under Section 4A of Central Excise Act. The Tribunal found no evidence contradicting appellant's declaration that goods were meant for industrial consumers, making extended period invocation and penalties unsustainable. While the differential additional duty (CVD) demand based on MRP/RSP assessment was rejected, the matter regarding Special Additional Duty (SAD) was remanded to adjudicating authority for further examination due to unclear records about SAD payment at import and subsequent compliance with Notification 102/2007. The appeal was partially allowed through remand.
CESTAT ruled that imported goods declared "NOT FOR RETAIL SALE" and sold to industrial consumers, whether directly or through distributors, are exempt from MRP/RSP-based assessment under Section 4A of Central Excise Act. The Tribunal found no evidence contradicting appellant's declaration that goods were meant for industrial consumers, making extended period invocation and penalties unsustainable. While the differential additional duty (CVD) demand based on MRP/RSP assessment was rejected, the matter regarding Special Additional Duty (SAD) was remanded to adjudicating authority for further examination due to unclear records about SAD payment at import and subsequent compliance with Notification 102/2007. The appeal was partially allowed through remand.
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