9911796707
TMI Blog2014 (12) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (AR) JUDGEMENT Per: S S Kang: 1. Appellant filed the appeal against the order passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellant made import of Aluminium Profiles and claimed the benefit of Notification No. 29/2010-Cus dated 27.02.2010. The goods were assessed to duty by denying the benefit of the Notification. Appellant filed appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Measure Act. The imported goods are sold by the appellant in the retail market in the same condition without any alteration therefore the benefit of the Notification was wrongly denied. 4. The Revenue relied upon the finding of the lower authority and submitted that in Bills of Entry the goods in question were declared as Aluminium Profiles, hardware for furniture fittings. Therefore it cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under the provisions of the Standards of Weights and Measures Act, 1976 or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such article. 7. The condition of the Notification is that the goods should be in pre-packaged condition intended for retail sale. The Notification further provides that the retail sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present case though the goods are pre-packed condition but it is not for retail sale as evident from the declaration filed in the Bills of Entry, the goods in question , are for manufacture of furniture. The buyers further use the item in question for manufacture of furniture and the provisions for packaged items intended for sale are not applicable in respect of packaged commodities meant for i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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