https://www.taxtmi.com/caselaws?id=766892 CESTAT Bangalore held that imported goods declared as "not for retail sale" and sold exclusively to industrial consumers are exempt from MRP/RSP-based assessment under Section 4A of Central Excise Act, 1944. The appellant consistently cleared goods to industrial consumers through distributors, making CVD demand unsustainable. Extended period of limitation and penalties were deemed inappropriate due to lack of evidence showing suppression of facts. However, the matter was remanded to examine SAD demand where goods were cleared without payment at import but with applicable sales tax later. Appeal allowed by way of remand. en-us Tue, 04 Mar 2025 00:00:00 +0530 Mon, 23 Jun 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766892 CESTAT Bangalore held that imported goods declared as "not for retail sale" and sold exclusively to industrial consumers are exempt from MRP/RSP-based assessment under Section 4A of Central Excise Act, 1944. The appellant consistently cleared goods to industrial consumers through distributors, making CVD demand unsustainable. Extended period of limitation and penalties were deemed inappropriate due to lack of evidence showing suppression of facts. However, the matter was remanded to examine SAD demand where goods were cleared without payment at import but with applicable sales tax later. Appeal allowed by way of remand. Case-Laws Customs Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766892