2012 (8) TMI 323

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....w Delhi, imported indoor units of split air conditioners in pre-packed form from Japan and Thailand under Bill of Entry no. 932243 dated 09.03.2010 and claimed the benefit of exemption from Special Additional duty of Customs under notification no. 29/2010-Cus dated 27.02.2010. the adjudicating authority vide order dated 23.03.2010 denied the benefit of the said exemption. Aggrieved by the order the appellant preferred an appeal and the lower appellate authority dismissed their appeal. The lower authorities took the following facts in consideration while arriving at the above conclusion. 2.2 The appellant imported the indoor unit in pre-packaged form with MRP labels affixed on them and manufactured the outdoor unit in its factory at Neemr....

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....s of Weights and Measures (Packaged Commodities) Rules, 1977, 'pre-packaged commodity' means "a commodity, which without the purchaser being present, is placed in a package of whatever nature, whether sealed or opened, so that the commodity contained therein has a pre-determined value and includes those commodities which could be taken out of the package for testing or examining or inspecting the commodity'. The imported indoor units satisfy the definition of 'pre-packaged commodity' as defined in Packaged Commodity Rules cited supra. Further, as per Rule 3 of the said Rules, the provisions of the said Rules apply to packages intended for retail sale. Hence the provisions of the said Rules are attracted in respect of the imported indoor uni....

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.... of Vijirom Chem Pvt. Ltd. vs. Commissioner of Customs, Bangalore reported in 2006(199)ELT 751(Tri-Bang) wherein in a similar issue came up for consideration and the imported goods were repacked and sold. Even then, it was held that the goods has not undergone any change and were sold as such and accordingly this Tribunal granted the benefit of notification no. 56/98-Cus in respect of Special Additional Duty. He further relies on the judgment of this Tribunal in the case of Agarwalla Timbers Pvt. Ltd. vs. Commissioner of Customs, Kandla 2010-TIOL-1378-CESTAT-AHM wherein a similar issue came up for consideration in the context of notification no. 102/97-Cus which granted exemption from Special Additional Duty of Customs subject to conditions....