2019 (6) TMI 1530

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....LE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri V.M. Chavda, Advocate for the Appellant Shri Ramesh Kumar, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY Brief facts of the case are that the appellant is engaged in importation of chocolates and other food preparation, falling under CTH 17049030, 17049090, 18069010 and 19053211. In this case, the department ga....

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....both sides and perused the records. 3. The case of the department is that the goods imported by the appellant were meant for sale to the ultimate consumers and as per the requirements under the provisions of Standard of Weights and Measure Act, 1976 read with Section 4A ibid, the appellant was required to discharge the liability towards CVD on the basis of RSP/MRP of such goods. We find that Sh....

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.... 582154 dated 29.06.2005 was filed by the appellant on 29.06.2005 and out of charge order was issued by the department on 16.07.2005. Insofar as levy of CVD and assessment of goods on the basis of MRP is concerned, the Central Government vide Notification No. 2/2006 - C.E. (N.T.), dated 06.03.2006 has brought certain specified goods for such levy. Since the period of import is prior to the date of....