2018 (6) TMI 596

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....r MRP based assessment. The CVD on the imported goods were calculated and paid on the basis of MRP. However, at the time of clearance of laptops, the appellant was asked to clear them on transaction value. The appellant cleared the goods as advised by the customs authorities, however, subsequently, preferred a refund claim. The said claim was rejected as not maintainable on the ground that it was filed without challenging the final assessment order vide Order-in-Original dated 6.3.2014. In appeal, Commissioner (Appeals) vide impugned order dated 24.12.2014 upheld the adjudication order. Hence this appeal. 2. Today, when the came up for hearing, Id. counsel Shri Harish Bindumadhavan pointed out that the relevant portions of the Customs Ac....

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.... is remanded back, the adjudicating authority may be directed to decide the refund claim only after taking into account the final outcome of the said dispute on valuation of the imported goods for CVD purposes. 4. Heard both sides. 5. We find that the judgments cited by the Id. counsel very much support the contentions put forward by the Id, counsel. Following the ratio laid down in the above judgments, in particular, that of the jurisdictional High Court, we hold that the impugned order upholding rejection of the refund claim on the ground that the assessment order has not been challenged, cannot sustain, for which reason it requires to be set aside, which we hereby do. We also note that with reference to the contention made by Id. A....

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....f Section 4A   would not be applicable as M/s. ELCOT are an "Institutional Consumer", as defined in Explanation of Rule 2A(b) of the SWM Rules and, hence, there is no requirement to declare the MRP on the packages of CTVs sold to M/s. ELCOT. 7. In terms of Rule 2A(b) of the SWM Rules, the provision of Chapter Il of these Rules would not apply to the packaged commodities meant for "Industrial Consumer" or "Institutional Consumer". In terms of explanation to this Rule, "Institutional Consumers" means those consumers who buy packaged commodities directly from manufacturers/packers for      service industry like transportation including airways, railways or any other similar service industry and "Indu....