9911796707
TMI Blog2014 (12) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... dware furniture fittings". The goods in question are further used by the furniture manufacture. We find as per the provisions of Legal Metrology Act and the Rules 2011 the provisions applicable to package intended for retail sale are not applicable in respect of packaged commodity meant for industrial consumers. The Legal Metrology Act further provides that retail sale is in relation to commodity means the sale, distribution or delivery of such commodity through retails shops or firms for same by a group of individual or another consumers. In the 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 furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of the Notification. All the conditions of the Notification are fulfilled such as intended for retail sale, MRP on the package as required under the Standard of Weights and 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 be considered as the same for retail sales. These are sold to the furniture manufacturers who further used the same in the manufacture of furniture items. Revenue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended for retail sale are not applicable in respect of packaged commodity meant for industrial consumers. The Legal Metrology Act further provides that retail sale is in relation to commodity means the sale, distribution or delivery of such commodity through retails shops or firms for same by a group of individual or another consumers. In the 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 industri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
