https://www.taxtmi.com/caselaws?id=332058 Imported pre-packaged commodities qualify for exemption from special additional duty under Notification No. 21/2012-Cus where they are subject to retail-sale price declaration requirements under the Legal Metrology Act, 2009 and the Packaged Commodities Rules, 2011. The exemption is available when the goods are not shown to fall within the excluded categories of industrial or institutional consumer packages, and the relevant declarations and procedural particulars required by the notification are satisfied. On that basis, pre-packaged goods intended for retail sale were treated as eligible for SAD exemption. en-us Fri, 12 Aug 2016 00:00:00 +0530 Sat, 10 Feb 2018 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332058 Imported pre-packaged commodities qualify for exemption from special additional duty under Notification No. 21/2012-Cus where they are subject to retail-sale price declaration requirements under the Legal Metrology Act, 2009 and the Packaged Commodities Rules, 2011. The exemption is available when the goods are not shown to fall within the excluded categories of industrial or institutional consumer packages, and the relevant declarations and procedural particulars required by the notification are satisfied. On that basis, pre-packaged goods intended for retail sale were treated as eligible for SAD exemption. Case-Laws Customs Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332058