https://www.taxtmi.com/caselaws?id=776078 The CESTAT Chennai held that the demand of differential duty based on MRP for imported spares/components intended for industrial use was unsustainable, as Rule 6 of the Standards of Weights & Measures (Packaged Commodity) Rules, 1977 applies only to retail packages meant for ultimate consumers, excluding industrial users. The imported packages bore the label "for industrial use only" and exceeded 25 kgs, exempting them from MRP requirements. Further, the invocation of the extended period of limitation for duty recovery was rejected since there was no suppression or misdeclaration by the appellant, a government PSU acting in good faith. The Tribunal ruled that duty liability, if any, is confined to the normal limitation period. The appeal was allowed, setting aside the extended period demand and confirming no duty liability on the basis of MRP for the imported industrial packages. en-us Mon, 04 Aug 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776078 The CESTAT Chennai held that the demand of differential duty based on MRP for imported spares/components intended for industrial use was unsustainable, as Rule 6 of the Standards of Weights & Measures (Packaged Commodity) Rules, 1977 applies only to retail packages meant for ultimate consumers, excluding industrial users. The imported packages bore the label "for industrial use only" and exceeded 25 kgs, exempting them from MRP requirements. Further, the invocation of the extended period of limitation for duty recovery was rejected since there was no suppression or misdeclaration by the appellant, a government PSU acting in good faith. The Tribunal ruled that duty liability, if any, is confined to the normal limitation period. The appeal was allowed, setting aside the extended period demand and confirming no duty liability on the basis of MRP for the imported industrial packages. Case-Laws Customs Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776078