2007 (6) TMI 357

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....Titan Industries Ltd (TIL) under 62 Bills of Entry during the period 1-3-2001 to 31-12-2002. The Commissioner also demanded interest under Section 28AB of the Customs Act (the Act) and imposed a penalty on TIL equal to the duty demanded, under Section 114A under the Act. 2. The facts of the case are that the appellants, manufacturer of Titan brand watches, had imported button  cells  declaring them as  for  own  use. The appellants had cleared the goods on payment of all duties based on the transaction value. The button cells are specified under Section 4(A)(1) of the Central Excise Act '44. Rule 33 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 applied to all prepackaged commoditi....

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....le price as provided under Section 3(2) of the Customs Tariff Act, 1975 and demanded differential CVD short paid at the time of their clearance. 3. The impugned order has been  assailed in the appeal mainly on the following grounds. Button cells were not imported in pre-packaged form. The Hon'ble Andhra Pradesh High Court in its judgment reported in AIR 2003 AP 175 had decided that to attract the provisions of SWMA and Rules made there under it was essential  that  the  commodity  was  notified  for  the purpose under Section 1(3)(d) SWMA. No such notification was issued as regards button cells. Ministry of Commerce had clarified that components of watches were not prepacked commodity. Therefore....

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....es made thereunder, or any other law for the time being in force, required to declare the retail sale price on the packages of the goods. The impugned goods were imported packed in thermo foamed trays, each tray holding 100 button cells with 10 such trays shrink wrapped and stacked in a carton. Each shipment consisted of 1,50,000 button cells so packed. Therefore, the imports were in bulk packages and did not attract MRP based assessment. 6. The ld.  SDR reiterated the findings of the Commissioner in the impugned order. 7. We have carefully considered the case records and the rival submissions. The short question to be decided in the instant case is whether the button cells imported by the appellants are assessable to CVD o....