2012 (8) TMI 693

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. Shri V.K. Singh, Addl. Commr. (AR), for the Respondent. [Order per : Ashok Jindal, Member (J)]. -  The appellant imported Barcode Printers P400. The dispute arises for purpose of calculating the additional duty of customs under Section 3 of the Customs Tariff Act, 1975. The retail price of such printers should be taken as basis. Proviso to sub-section 3(2) specifies two condition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and submitted that the impugned goods are not imported for retail sale and same has been procured for industrial use. To support his contention he relied on the decision of Manoj Gupta v. State of Karnataka - 2011 (271) E.L.T. 39 (Kar.). 4. After hearing the ld. Advocate, we find that the short issue involved in the matter is whether the impugned goods are required to declare MRP with art....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther similar service industry. Therefore, we hold that the said goods are required to be fixed MRP on them as per the Standards of Weights and Measures (PC) Rules, 1977. The case law relied upon by the ld. Advocate in the case of Manoj Gupta is not relevant to the facts of this case. The issue has already been dealt by the Commissioner (Appeals) in the impugned order in para 3.4, which is reproduc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Rule 2A is also doubtful because of the word "similar" used in it. It is settled that every word used in a statute has to be given a meaning. Therefore I interpret the word "similar" to mean service industry like or akin to transporter or hotel, which find mention by name in the Explanation. Shopping malls, or stockists are not similar to a transporter or a hotel. I therefore hold that the im....