2018 (6) TMI 940

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....taly. The goods are for sale to hospital, blood bank, Research laboratories for their own use in transportation of blood, tissues and other medical samples. The Appellant filed Bill of Entry No. 874694 dated 06.02.2009 and for the purpose of levy of CVD arrived at the assessable value based on transaction value of goods. The assessing officer did not accept the assessment done by the appellant on transaction value of the goods and arrived at the assessable value on the basis of MRP of the goods which was computed based on certain formula applied by him. He did not accepted the pleas of the Appellant that under the Standards of Weight & measures Act, 1976 and Rules the Appellants were exempted from affixing MRP on the imported goods. Since t....

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....l duty of customs and the impugned assessment is upheld. Being aggrieved the Appellant has filed the instant appeal. 2. None appeared for the Appellant. Shri Chatru Singh, ld. Asstt. Commr. (AR) reiterates the findings of the impugned order. He also relied upon the judgment of Bombay High Court in the case of Larsen & Toubro Ltd. V/s Union of India (2012 (275) E.L.T. 153). 3. We have perused the facts of the case and relevant proviso. The Appellant has challenged the assessment on the ground that the goods can be assessed on RSP only when they are specified in notification issued under Section 4A (1); and (2) declaration of retail sale price on packages under the Standards of Weight & Measures Act, 1976 or under other law for the time bei....