https://www.taxtmi.com/caselaws?id=215638 Imported indoor units of split air conditioners, packed with MRP labels, qualified as pre-packaged commodities intended for retail sale under the Packaged Commodities Rules. The exemption from special additional duty under Notification No. 29/2010-Cus was not lost merely because the units were also sold with domestically manufactured outdoor units, since the invoices showed retail sale of indoor units as stand-alone articles and in mixed combinations. The evidentiary record did not show that the goods were outside the retail-sale category, and VAT had been paid on such sales. On that basis, the exemption was held available. en-us Thu, 03 May 2012 00:00:00 +0530 Mon, 14 Jan 2013 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215638 Imported indoor units of split air conditioners, packed with MRP labels, qualified as pre-packaged commodities intended for retail sale under the Packaged Commodities Rules. The exemption from special additional duty under Notification No. 29/2010-Cus was not lost merely because the units were also sold with domestically manufactured outdoor units, since the invoices showed retail sale of indoor units as stand-alone articles and in mixed combinations. The evidentiary record did not show that the goods were outside the retail-sale category, and VAT had been paid on such sales. On that basis, the exemption was held available. Case-Laws Customs Thu, 03 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215638