2018 (6) TMI 530

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....Appellant Shri R. Subramaniyam, AC (AR), For the Respondent ORDER The appeal is against the OIA No. 569/2010 dated 24.09.2010. The appellant imported certain models of ADSL Modems. The department sought MRP based assessment for the imported goods for CVD purposes. The appellant opposed such assessment on the ground that the imported items are not for sale but are to be supplied to BSNL wh....

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....the provisions of MRP based assessment will not be applied. The Ld. Advocate further argued that the lower authorities have erred in interpreting the decision of the Hon'ble Supreme Court in the Jayanthi Foods Processing Pvt. Ltd. case  the case of civil appeal No. 2150-2151/2004. 3.  The Ld. AR, Shri R. Subramaniyam, AC, justified the impugned order. He justified the view taken b....

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....nded with effect from 17.07.2006 excluding institutional consumers. The institutional consumers have been defined to mean those consumers who buy packaged commodities directly from the manufacturers/packers for service industry such as transportation, hotel or any other similar service industry. The provisions of Standards of Weights and Measurement Rules are not applicable to institutional consum....