TaxTMI 
TaxTMI 
2026 (1) TMI 1293
X X X X Extracts X X X X
X X X X Extracts X X X X
.... No. 49/2008 CE(NT) dated 24.12.2008, wherein it was specified that all the goods listed at Sl.No.86 of the Notification were to be assessed under Section 4A of the Central Excise Act, 1944. Accordingly, the Commissioner held that the valuation of such goods should be deemed to be such retail price declared on the packages. Aggrieved by this order, the assessee is in appeal before us. Revenue is in appeal against the same impugned order for non-consideration/non-incorporation of duty, fine and penalty on the mis-declared imported goods. 3. The Learned Counsel on behalf of the assessee submitted that they had imported induction cookers and paid the basic customs duty, Countervailing Duty (CVD) based on the Maximum Retail Price (MRP) fixed on the packages and cleared the goods. Later, the goods were bundled and offered to the customer after revising the MRP of the imported goods. Revenue demanded differential duty on this revised MRP which is not in order. It is submitted that if at all a demand has to be made, it has to be only by the Central Excise officer who can issue the notice demanding duty on the activity of manufacture and not the Customs Officers. Secondly, it is submitt....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cation under .............. vi. Penalty should not be imposed on him under Section 112(a), 114A and 114AA of the Customs Act, 1962. vii. The amount of Rs.20 lakh paid by him under demand .........shall not be adjusted towards the duty demanded. The appellant had contested the show-cause notice on the ground that that the MRP based on which the goods were cleared from the customs was revised since the induction cookers were cleared not 'as such' but as a bundled offer of various other items, hence, the question of paying differential duty on the revised MRP does not arise. 6. The Commissioner adjudicated the above show-cause notice vide Order-in-Original dated 03.02.2014 confirming the demand of Rs.75,38,926/- and imposing penalty equivalent to duty. This order was appealed against by the appellant and this Tribunal vide Final Order No. 21268/2015 dated 15.06.2015 held as follows: "The lower authority, vide his impugned order has confirmed the customs duty to the tune of Rs. 75,38,926/- In respect of Import of Induction cookers, multi-function food processors, commercial blenders etc. Imported by the appellant. At the time of import of the said goods....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The Commissioner in the impugned order observes that the impugned products under the Notification 49/2008 C.E. (NT) dated 24.12.2008. Let's examine the Notification vis-à-vis Customs Tariff Heading: 8516 Electric Instantaneous or Storage Water Heaters and Immersion Heaters; Electric Space Heating Apparatus and Soil Heating Apparatus; Electro-Thermic Hair-Dressing Apparatus (For Example, Hair Dryers, Hair Curlers, Curling Tong Heaters) and Hand Dryers; Electric Smoothing Irons; Other Electro-Thermic Appliances of a kind used for Domestic Purposes; Electric Heating Resistors, Other than those of Heading 8545 8516 10 10 - Electric instantaneous or storage water heaters and immersion heaters - Electric space heating apparatus and electric soil heating apparatus: 8516 21 00 --Storage heating radiators 8516 29 00 -- Other -Electro-thermic hair-dressing or hand drying apparatus : 8516 31 00-- Hair dryers 8516 32 00 -- Other hair-dressing apparatus 8516 33 00 -- Hand-drying apparatus 8516 40 00 - Electric smoothing irons 8516 50 00 - Microwave ovens 8516 60 00 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... notification. There is no dispute that 8516 6000 where the appellant would like to classify their products is also part of the chapter heading 8516. Therefore, the question of induction cookers falling under chapter heading 8516 6000 also forms part of Sl.No. 86 of the above notification. Hence, the Commissioner's observation that 'a plain reading of the notification along with the relevant CETH would indicate that the provisions of said notification are applicable to all goods falling under the said tariff head except 'electric heating resistors' cannot be ignored. It is also an admitted fact that the induction cookers do not fall under the excluded category i.e.'electric heating resistors'. Further it is undisputed fact that the remand proceedings was limited to examine as to whether the impugned products fall under the Sl.No. 86 of the Notification No.49/2008 CE(NT). In view of the above, the impugned order is upheld to the extent that the impugned products are to be valued based on the MRP value in terms of the above notification. Other additional submissions of the appellant on valuation cannot be considered at this stage since in the second round of litigation the Commiss....