https://www.taxtmi.com/caselaws?id=209212 MRP-based countervailing duty assessment of imported tiles depends on whether the packages qualify as retail packages requiring retail sale price declaration or are exempt as goods intended for industrial or institutional consumers under the packaged commodities rules. The applicable valuation basis therefore turns on the actual manner of sale, package markings, and the importer's ability to establish entitlement to the claimed exemption. Where findings on industrial or institutional consumption are defective or conflicting, and relevant legal material was not fully considered, fresh adjudication is required after allowing the importer to produce evidence and be heard. en-us Wed, 09 Feb 2011 00:00:00 +0530 Sat, 27 Jul 2013 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209212 MRP-based countervailing duty assessment of imported tiles depends on whether the packages qualify as retail packages requiring retail sale price declaration or are exempt as goods intended for industrial or institutional consumers under the packaged commodities rules. The applicable valuation basis therefore turns on the actual manner of sale, package markings, and the importer's ability to establish entitlement to the claimed exemption. Where findings on industrial or institutional consumption are defective or conflicting, and relevant legal material was not fully considered, fresh adjudication is required after allowing the importer to produce evidence and be heard. Case-Laws Customs Wed, 09 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209212