https://www.taxtmi.com/caselaws?id=308648 Imported exercise equipment was held ineligible for SAD exemption under Notification No. 29/2010-Cus. because the concession applied only to pre-packaged goods intended for retail sale and required a retail sale price declaration under the relevant weights and measures law. The goods were not shown to be ordinarily sold in retail, and no material established that they were meant for retail sale. In the absence of proof satisfying the notification conditions, the exemption could not be claimed and the denial of benefit was sustained. en-us Fri, 18 Jan 2019 00:00:00 +0530 Tue, 11 Jul 2023 21:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308648 Imported exercise equipment was held ineligible for SAD exemption under Notification No. 29/2010-Cus. because the concession applied only to pre-packaged goods intended for retail sale and required a retail sale price declaration under the relevant weights and measures law. The goods were not shown to be ordinarily sold in retail, and no material established that they were meant for retail sale. In the absence of proof satisfying the notification conditions, the exemption could not be claimed and the denial of benefit was sustained. Case-Laws Customs Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308648