2019 (1) TMI 2020

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..... For the Respondent : Shri Chatru Singh, Assistant Commissioner (AR)/Darmendra Singh, Assistant Commissioner (AR) ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant had imported "Exercise Equipments" namely, cross over bench, adjustable dumbbell bench, flat bench etc., and filed Bill of Entry No. 965724 dated 01.04.2010 for home consumption. It had claimed the bene....

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....adjudication order and dismissed the appeal filed by the appellant. 2. Heard both sides and perused the records. 3. On perusal of the said exemption notification, we find that the goods would be "pre-packaged goods" and it is also "intended for retail sale". The contention of the appellant is that it had fulfilled the conditions of pre-packaged goods. But, the lower authorities concluded tha....