https://www.taxtmi.com/caselaws?id=216015 Imported barcode printers were treated as packaged commodities subject to maximum retail price marking because they were not shown to qualify for the industrial or institutional consumer exemption under Rule 2A of the Packaged Commodities Rules. As the goods were meant for retail sale and not for use by a service industry covered by the exemption, the statutory basis for retail price-based valuation was satisfied. Additional duty of customs was therefore correctly assessed on the retail sale price under Section 3(2) of the Customs Tariff Act, 1975, and the customs valuation adopted by the revenue authorities was upheld. en-us Thu, 17 Nov 2011 00:00:00 +0530 Fri, 24 Aug 2012 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216015 Imported barcode printers were treated as packaged commodities subject to maximum retail price marking because they were not shown to qualify for the industrial or institutional consumer exemption under Rule 2A of the Packaged Commodities Rules. As the goods were meant for retail sale and not for use by a service industry covered by the exemption, the statutory basis for retail price-based valuation was satisfied. Additional duty of customs was therefore correctly assessed on the retail sale price under Section 3(2) of the Customs Tariff Act, 1975, and the customs valuation adopted by the revenue authorities was upheld. Case-Laws Customs Thu, 17 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216015