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TMI Blog2013 (12) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... early distinguished the fact that the item is properly classifiable under heading 3401.19 and for the purpose of calculating additional duty of customs on the imported goods, the assessment is required to be done on the basis of maximum retail price after granting abatement of 35% on the MRP. Section 3(1) of the CTA’ 75 is very clear and support obtained from this section in the said assessment is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of transaction value. The department initiated proceeding against the appellant on the ground that the goods are classifiable under 3401.19 instead of 3401.11 and the appellants are liable to pay additional duty (CVD) on the basis of MRP. There was a proposal for penalty also. The lower adjudicating authority confirmed the demand of duty and also imposed penalty against the appellant. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered under MRP. 5. Ld. AR reiterated the findings of the authorities below. 6.1 We have considered the submissions and perused the record. There is no dispute that the items are toilet soap. Undisputedly CVD is leviable on goods falling under sub-heading 3401.19. The rival contention of the appellant and Revenue is that the goods are classifiable under 3401.11 and 3401.19 respectively. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower or of steam Nil 3401.13 -- Laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any organization approved by the said commission for the purpose of manufacture of such soaps Nil 3401.19 -- Other 16% 6.2 From the above it is clear that 3401.11 covers soaps other than toilets. Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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