TaxTMI 
TaxTMI 
2008 (7) TMI 770
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....Dass, the learned Advocates, appeared on behalf of the appellants in Sl. Nos. 1 to 8 and Shri Promod Kathavi and Ms. Kusum Ranganath, the learned Advocates, appeared on behalf of the appellants in Sl. Nos. 9 to 18. Shri K. Sambi Reddi, the learned JDR, appeared for Revenue. 3. We heard both sides. 4. In these appeals, the main appellant imported certain Electronic Goods and cleared them after payment of the Customs Duty. Later, Revenue conducted certain investigations and found out that the appellant had sold the goods at a price much higher than what had been declared to the Customs. On the basis of the investigations, Show Cause Notices were issued for the demand of differential duty. The Revenue's contention is that in al....
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....e it is accepted that the Standards of Weights & Measures Act would not be applicable to these commodities, there is no question of charging Counterveiling Duty on the basis of the Maximum Retail Price. 6. The learned Departmental Representative argued that in these cases, the Counteveiling Duty should indeed be paid only on the basis of the MRP. He relied on the decision of the Hon'ble Supreme Court in the case of Whirlpool of India Ltd. v. UOI - 2007 (218) E.L.T. 167 (S.C.) wherein it was held that SWM Act would be applicable to a commodity like refrigerator. Para 5 of the said decision is given below:- '5. It was tried to be suggested that the MRP would be different depending upon the area in which it is being sold. That ....
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....mplifier etc. and the said High Court had given a very categorical finding that the SWM Act and Rules framed thereunder would not be applicable to the electronic goods. The above decision has been followed by the Andhra Pradesh and Kerala High Courts also. We are reproducing the relevant portions of the said decision. "68. The electronic gadgets referred to above are not one of the items, which are included in the Standards of Weights & Measures Act nor included in the Standards of Weights & Measures (Packaged Commodities) Rules, nor it is covered by the Standards of Weights & Measures (General) Rules, 1987. In other words, the provisions of the Weights & Measures Act as well as the Rules including the Packaged Commodity Rules do no....