CVTs – additional duty calculation

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....ith regard to calculating the additional duty of Customs equal to excise (CVD) in respect of imported Colour Television Receiver Sets which have the MRP affixed on the packages containing the sets. 2. It has been brought to the notice of the Board that at many ports where imports of Colour Television Receive Sets are taking place, different methods are being adopted to calculate the CVD leviable ....

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.... same Notification specifies, specific rats of duty for specified screen sizes for all the other cases. 4. It is hereby clarified that the provisions of sub-clause (i) of S.No. 225 of Notification No.5/99-CE dated 28.2.99 will not be applicable to the imports of Colour Television sets, having the MRP affixed on the package containing these sets, for the following reasons. a) The provisons of Ru....

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.... 33 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 incorporate provisions which are applicable to packaged commodities imported into India, it can be construed that there is no specific bar on the applicability of Notification No. 5/99-CE dated 28.02.99 (S.No.225, subclause (i) with regard to the imported goods. However the provisions of the said Notification will have....

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....5 makes it amply clear that where like goods are manufactured in India and are subject to different rates of Excise Duty the levy of Additional Duty equal to Excise shall be at the highest rate. 8. Therefore, in cases where Colur Television Sets are imported carrying the Retail Price affixed on the outer package containing these sets, for the purposes of calculating the CVD, the provisions under ....