AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2016 (9) TMI 319
X X X X Extracts X X X X
X X X X Extracts X X X X
....as applicant) is a private limited company registered in India under Companies Act, 1956. It is a subsidiary of Middleby Europe SL, Spain. Middleby Europe SL, Spain is engaged in the business of food service equipment and is known worldwide for delivering a range of high quality food service equipment. After extending its reach in various other countries, Middleby Europe has now formed the applicant as its wholly owned subsidiary. It has been set up with the aim to establish commercial refrigeration and food service products in India. Its focus is to provide international range of refrigeration, freezing and foodservice products & solutions for hotels, restaurants, bars, frozen yogurt stores, coffee shops, bakeries, ice cream & beverage, fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t it will not be known at the time of importation whether the goods to be imported will be sold to industrial consumer, institutional consumer or retail consumer. Further, there is always a possibility that the same may be sold to the retail consumer, in which case; there will be a requirement to affix MRP under the Legal Metrology Act read with Legal Metrology (Packaged Commodities) Rules on such packages of goods to be imported. 2. The question on which advance ruling sought is as follows:- Whether the applicant is eligible to avail the benefit of exemption from payment of SAD provided under Notification No. 21/2012-Cus.? 3. The thrust of submissions made by Revenue is that the conditions contained in Notification No. 21/2012-Cus....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... c) to declare on the package, the RSP as required under Legal Metrology Act or rules made there-under or any other law for the time being in force. Pre-packaged goods 6. Section 2 (l) of the Legal Metrology Act, 2009 (L M Act) defines "pre-packaged commodity" as a commodity which without the purchaser being present is placed in a package of whatever nature, whether sealed or not, so that the product contained therein has a pre-determined quantity. Applicant has stated that they propose to import pre-packaged goods. This issue has not been disputed. Intended for retail sale 7. Chapter II of Legal Metrology (Packaged Commodities) Rules, 2011 (P C Rules), as the heading suggests, is with respect to "Provisions applicable ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....esale dealer for use by that industry and the package shall have declaration "not for retail sale" (emphasis supplied). (bc) " institutional consumer" means the institution who hires or avails of the facilities or services in connection with transport, hotel, hospital or other organization which buy packaged commodities directly from the manufacturer or from an importer or from wholesale dealer for use by that institution, and the package shall have declaration "not for retail sale" (emphasis supplied). 10. It is observed that prior to 14.05.2015, industrial consumer and institutional consumer meant any consumer / institution, who bought packaged commodities directly from the manufacturer for use by that industry or institution, as th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n which case; there will be a requirement to affix MRP under the LM Act read with PC rules on such packages of goods to be imported. In this regard, applicant relied on the decision in case of H&R Johnson Ltd vs. Commissioner of Central Excise, Raigad reported at 2014 (306) ELT 645, where appellant was manufacturer of ceramic tiles and cleared the same to institutional, industrial and retail buyers. The packages of all tiles were same and MRP was declared. The Tribunal observed that there is no difference in respect of packages of tiles sold to retail consumers and institutional buyers, having MRP declared on them and no such declaration "not meant for retail sale" etc on them. Tribunal held that supplies made to various institutional buyer....