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CESTAT allowed the appellant's challenge against additional customs duty (CVD) assessment on imported lubricants. The appellant explicitly declared goods as "not for retail sale" in Bills of Entry and packaging, with exclusive distribution to industrial consumers. The Tribunal held that MRP-based assessment under Section 4A of CEA, 1944 is inapplicable when goods are categorically imported and sold exclusively for industrial use, not retail sale. Following precedent in Kluber Lubrication India Pvt. Ltd. and Karnataka HC's ruling in EWAC Alloys Ltd., CESTAT determined that Legal Metrology Rules, 2011 do not mandate RSP declaration for non-retail industrial goods. The demand for additional customs duty was unsustainable, and the impugned order was set aside with appeal allowed.
CESTAT allowed the appellant's challenge against additional customs duty (CVD) assessment on imported lubricants. The appellant explicitly declared goods as "not for retail sale" in Bills of Entry and packaging, with exclusive distribution to industrial consumers. The Tribunal held that MRP-based assessment under Section 4A of CEA, 1944 is inapplicable when goods are categorically imported and sold exclusively for industrial use, not retail sale. Following precedent in Kluber Lubrication India Pvt. Ltd. and Karnataka HC's ruling in EWAC Alloys Ltd., CESTAT determined that Legal Metrology Rules, 2011 do not mandate RSP declaration for non-retail industrial goods. The demand for additional customs duty was unsustainable, and the impugned order was set aside with appeal allowed.
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