2006 (6) TMI 499

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....cate, for the Appellant. Shri R.B. Pardeshi, JDR, for the Respondent. ORDER The appellants in this case have imported Television sets and have paid CVD @ 16% as per Sr. No. 225(i) of Notification No. 5/99-C.E. The said Central Excise Notification 5/99 prescribed duty @16% in cases where retail sale price is declared on the packages at the time of clearance from the factory of production a....

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....e learned advocate for the appellants submits that the issue has been settled by the CESTAT in the case on Viacom Electronics Pvt. Ltd. v. Commissioner of Customs, Mumbai - 2003 (156) E.L.T. 501 (Tri.-Mumbai) wherein it has been held that declaration of retail prices on packages imported is not required to be made by the importer alone but importer is merely to ensure that declaration made in appr....