2024 (8) TMI 999

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.... Commissioner (AR), for the Respondent. ORDER The appellant M/s. Global Trading Corporation filed a Bill of Entry No. 8832573, dated 13-11-2018. On examination by the Customs Officers, it was found that the consignment consisted of shoes/slippers/sandals, etc. As per the IGST Schedule, 5% IGST can be claimed only if the products bear the Maximum Retail Price (MRP) less than Rs. 1,000/- or el....

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....ers were sold by the importer by charging IGST at the rate of 5%, therefore, there is no justification in confiscating the goods. 3. The Learned Authorised Representative for the Revenue submitted that as per Notification No. 1/2017, dated 28-6-2017 a lower rate is applicable only to the goods whose sale price is not exceeding Rs. 1000/- per pair provided such retail sale price is indelibly mar....

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....tly observed that "As per Sl. No. 225 of Schedule 1 of Notification No. 1/2017 (Rate), dated 28-6-2017 this lower rate of 5% is applicable to footwear of Chapter 64 only if they have a retail sale price not exceeding Rs. 1,000/- per pair provided that such retail sale price is indelibly marked or embossed on the footwear itself and otherwise IGST 18% shall be applicable" In view of the above since....