https://www.taxtmi.com/caselaws?id=107596 Imported colour television receivers were considered eligible for exemption under entry 225(i) of Notification No. 5/99 where the retail sale price was declared on the package at the time the goods were cleared from the factory of production. The Tribunal applied the principle that, for additional customs duty, imported goods are to be treated as if manufactured in India, so the benefit could not be denied merely because the goods were imported. It also noted that Rule 33(2) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 placed compliance responsibility on the importer but did not require the retail price declaration to be affixed only after importation or prohibit pre-import declaration. en-us Wed, 18 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 16:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107596 Imported colour television receivers were considered eligible for exemption under entry 225(i) of Notification No. 5/99 where the retail sale price was declared on the package at the time the goods were cleared from the factory of production. The Tribunal applied the principle that, for additional customs duty, imported goods are to be treated as if manufactured in India, so the benefit could not be denied merely because the goods were imported. It also noted that Rule 33(2) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 placed compliance responsibility on the importer but did not require the retail price declaration to be affixed only after importation or prohibit pre-import declaration. Case-Laws Customs Wed, 18 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107596