2013 (4) TMI 714

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....creams, powder, etc. vide Bills of Entry No. 942970, dated 12-4-2010 & 939819, dated 19-3-2010. The goods were in pre-packed condition and had MRP labels affixed on them. The goods were assessed to Additional Duty of Customs (CVD) on MRP basis under Section 4A of the Central Excise Act. The appellant claimed SAD exemption under Notification No. 29/2010-Cus., dated 27-2-2010. Thereafter the appellant sent the goods to M/s. Aero Pharma Private Ltd., Thane, for repacking them in sets/kits and re-labelling the same. The original packing of the imported goods were retained as such. After re-packing and re-labelling, excise duty liability was also discharged. The department was of the view that since the imported goods are re-packed and re-labell....

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....pellant was directed to discharge CVD liability on the basis of MRP as provided for under Section 4A of the Central Excise Act, 1944. The department was also a party to the said decision of the Advance Ruling Authority and therefore, the department cannot take a different view when it comes to allowing SAD exemption under Notification No. 29/2010. The said Notification vide SI. No. l prescribed nil rate of duty on all pre-packaged goods intended for retail sale. Inasmuch as the goods imported by the appellant are held to be intended for retail sale by the Advance Ruling Authority, the appellant is rightly eligible for exemption from SAD under the aforesaid Notification. He also relies on the decision of this Tribunal in the case of Vijirom ....