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TMI Blog2013 (4) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry No. 942970, dated 12-4-2010 939819, dated 19-3-2010. The goods were in pre-packed condition and had MRP labels affixed on them. The goods were assessed to Additional Duty of Customs (CVD) on MRP basis under Section 4A of the Central Excise Act. The appellant claimed SAD exemption under Notification No. 29/2010-Cus., dated 27-2-2010. Thereafter the appellant sent the goods to M/s. Aero Pharma Private Ltd., Thane, for repacking them in sets/kits and re-labelling the same. The original packing of the imported goods were retained as such. After re-packing and re-labelling, excise duty liability was also discharged. The department was of the view that since the imported goods are re-packed and re-labelled after importation and these act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability on the basis of MRP as provided for under Section 4A of the Central Excise Act, 1944. The department was also a party to the said decision of the Advance Ruling Authority and therefore, the department cannot take a different view when it comes to allowing SAD exemption under Notification No. 29/2010. The said Notification vide SI. No. l prescribed nil rate of duty on all pre-packaged goods intended for retail sale. Inasmuch as the goods imported by the appellant are held to be intended for retail sale by the Advance Ruling Authority, the appellant is rightly eligible for exemption from SAD under the aforesaid Notification. He also relies on the decision of this Tribunal in the case of Vijirom Chem. Pvt. Ltd. v. CC, Bangalore, report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds are re-packed into kits and re-labelled after importation and thereafter sold in retail does not alter the situation that they are meant for retail sale. In the appellant s own case the Advance Ruling Authority vide decision cited supra held that the appellants are liable to discharge CVD liability on the MRP price under Section 4A of the Central Excise Act, 1944, notwithstanding the fact that the imported goods are re-packed into kits and sold thereafter. The Revenue was a party to the said decision. If that be so, the decision of the Advance Ruling Authority is binding on the Revenue under Section 28J of the Customs Act. Therefore, if CVD liability is discharged on the basis of the MRP, which implies that the goods are intended for ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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