TaxTMI 
TaxTMI 
2014 (12) TMI 23
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....missioner (AR) JUDGEMENT Per: S S Kang: 1. Appellant filed the appeal against the order passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellant made import of Aluminium Profiles and claimed the benefit of Notification No. 29/2010-Cus dated 27.02.2010. The goods were assessed to duty by denying the benefit of the Notification. Appellant filed appeal before th....
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....d Measure Act. The imported goods are sold by the appellant in the retail market in the same condition without any alteration therefore the benefit of the Notification was wrongly denied. 4. The Revenue relied upon the finding of the lower authority and submitted that in Bills of Entry the goods in question were declared as Aluminium Profiles, hardware for furniture fittings. Therefore it cannot ....
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....ed under the provisions of the Standards of Weights and Measures Act, 1976 or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such article. 7. The condition of the Notification is that the goods should be in pre-packaged condition intended for retail sale. The Notification further provides that the retail sal....