https://www.taxtmi.com/caselaws?id=253679 Pre-packed aluminium profiles and furniture fittings imported for manufacture of furniture did not qualify for exemption under Notification No. 29/2010-Cus, because the concession applied only to pre-packaged goods intended for retail sale where retail sale price declaration was required under the metrology law. Goods meant for industrial consumers fall outside that retail-sale requirement, so mere pre-packed condition was insufficient. The exemption was therefore rightly denied, as the imports were industrial-use goods and not commodities intended for retail sale. en-us Thu, 06 Mar 2014 00:00:00 +0530 Mon, 01 Dec 2014 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253679 Pre-packed aluminium profiles and furniture fittings imported for manufacture of furniture did not qualify for exemption under Notification No. 29/2010-Cus, because the concession applied only to pre-packaged goods intended for retail sale where retail sale price declaration was required under the metrology law. Goods meant for industrial consumers fall outside that retail-sale requirement, so mere pre-packed condition was insufficient. The exemption was therefore rightly denied, as the imports were industrial-use goods and not commodities intended for retail sale. Case-Laws Customs Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253679