2003 (6) TMI 260

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.... receivers classifiable in heading 85.25 of the Central Excise Tariff, "where the retail sale price is declared on the package, at the time of clearance from the factory of production, and the retail sale price declared forms the sole consideration for sale to the ultimate consumer;" the other clauses of the entry prescribe varying rates of duty applicable to other clauses, depending upon screen size of the television receivers. The appellant imported these goods, and for purposes of determination of the additional duty of customs payable on them, it claimed benefit of the exemption contained in this clause of the entry. The Deputy Commissioner of Customs denied the exemption on the grounds contained in the following paragraph of his order ....

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....ion whereunder the imported goods are assumed to be manufactured in India and then the highest of C. Excise duties leviable is imposed on it but in this case, the provisions of Sr. No. 225(i) as it contemplates a rate of duty if & only if the goods bear a MRP (which necessarily can be satisfied by a locally produced goods only for the reasons stated hereinabove), straightway rules itself out of contention. Therefore, the only provision left for consideration, is Sr. No. 225(ii) of Notification 5/99-C.E." 2. In addition, he noted that the provisions of the Standards of Weight and Measures (Packaged Commodities) Rules, 1977 had been contravened. The Commissioner (Appeals) having confirmed this order, the appellant is before us. 3.&....

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....ction to the grant of exemption. 4. We do not find that the judgment of the Supreme Court in Motiram Tolaram v. UOI - 1999 (112) E.L.T. 749 takes a different view, or applies so as to make inapplicable the ratio of Thermax Pvt. Ltd. The Supreme Court in this judgment held that the condition subject to which the exemption from excise duty was available to polyvinyl alcohol that it was manufactured from vinyl acetate monomer on which appropriate duty of excise and additional duty of customs has been paid - would not be available to imported polyvinyl alcohol. It said, "it is not possible to assume or presume or imagine that the raw material used is the one on which appropriate amount of duty of excise has been paid in India." The cond....