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TMI Blog2012 (8) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... conditioners in pre-packed form from Japan and Thailand under Bill of Entry no. 932243 dated 09.03.2010 and claimed the benefit of exemption from Special Additional duty of Customs under notification no. 29/2010-Cus dated 27.02.2010. the adjudicating authority vide order dated 23.03.2010 denied the benefit of the said exemption. Aggrieved by the order the appellant preferred an appeal and the lower appellate authority dismissed their appeal. The lower authorities took the following facts in consideration while arriving at the above conclusion. 2.2 The appellant imported the indoor unit in pre-packaged form with MRP labels affixed on them and manufactured the outdoor unit in its factory at Neemrana, Rajasthan. The imported indoor units and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 1977, 'pre-packaged commodity' means "a commodity, which without the purchaser being present, is placed in a package of whatever nature, whether sealed or opened, so that the commodity contained therein has a pre-determined value and includes those commodities which could be taken out of the package for testing or examining or inspecting the commodity'. The imported indoor units satisfy the definition of 'pre-packaged commodity' as defined in Packaged Commodity Rules cited supra. Further, as per Rule 3 of the said Rules, the provisions of the said Rules apply to packages intended for retail sale. Hence the provisions of the said Rules are attracted in respect of the imported indoor units. The notification nowhere stipulates that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Bangalore reported in 2006(199)ELT 751(Tri-Bang) wherein in a similar issue came up for consideration and the imported goods were repacked and sold. Even then, it was held that the goods has not undergone any change and were sold as such and accordingly this Tribunal granted the benefit of notification no. 56/98-Cus in respect of Special Additional Duty. He further relies on the judgment of this Tribunal in the case of Agarwalla Timbers Pvt. Ltd. vs. Commissioner of Customs, Kandla 2010-TIOL-1378-CESTAT-AHM wherein a similar issue came up for consideration in the context of notification no. 102/97-Cus which granted exemption from Special Additional Duty of Customs subject to conditions similar to that prescribed in Notification no. 29/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces available on record. 5.1 In the Vijirom Chem Pvt. Ltd. vs. CC (cited supra) a similar issue arose and this Tribunal held that so long as the imported goods are sold as such, either in the same condition or in the re-packed condition, the benefit of exemption from SAD cannot be denied. Moreover, the purpose of SAD is to make it at par with local sales on payment of sales tax. As the sales tax has been levied, the question of levying SAD does not arise. In the instant case, from the invoices submitted by the appellant, it is evident that they are discharging the VAT liability on the retail sale of imported indoor units to customers. Therefore, object of levying SAD on imported goods is satisfied so that both the imported goods as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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