2012 (12) TMI 890

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..... of customs leviable u/s 3(1) Notification No.29/2010 provides nil rate of duty in respect of the goods classifiable under any chapter in respect of all pre-packaged goods intended for retail sale Held that:- Goods in question are in pre-packaged and as per the Notification No. 44(RE-2000)/1997-2002 dated 24.11.2000 issued by the DGFT provides that all pre-package commodities are to be affixe .....

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..... de CPU housing/Laptop body are exempted from payment of additional duty of customs leviable under Section 3(1) of the Customs tariff Act, 1975 and under Notification No. 6/2006-C.Ex. and also claiming benefit of Notification No. 29/2010. The benefit of Notification No.29/2010 is denying on the ground that since exemption under Notification No.6/2006 at Sr. No. 17 is availed therefore it is evident .....

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..... n view of the above notification as the goods in question are pre-packaged therefore are to be affixed retail sale price. Therefore, prima facie in view of the notification cannot be denied on the grounds that are not after retail sale price. The pre-deposit of the dues are waived and recovery of the same is stayed during the pendency of the appeal. Stay petition is allowed. - - TaxTMI - TMITax .....

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