9911796707
TMI Blog2016 (11) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (AR) for the respondent ORDER This appeal is directed against Order-in-Appeal No: 628/2004-MCH dated 12/10/2004 passed by the Commissioner of Customs (Appeals), Mumbai - I. 2. Heard both the sides and perused the records. The issue involved in this case is regarding additional customs duty leviable on imported 29" colour television sets. 3. Appellant have filed four ex-b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts when imported and were affixed with MRP/RSP from the supplier's end and the goods were cleared from the customs area and are not a factory of production. Hence provisions of 225(ii) will be applicable. 5. We find no merits in the arguments put forth by the departmental representative and the findings recorded by the lower authorities. As per Section 3 of the Customs Tariff Act, 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er cases- (a) of screen size upto 36 cm Rs.1500 per set - - (b) of screen size exceeding 36 cm but not exceeding 54 cm Rs. 2800 per set - (c) of screen size exceeding 54 cm but not exceeding 68 cm Rs. 4300 per set - (d) of screen size exceeding 68 cm but not exceeding 74 cm Rs.11200 per set - (e) of screen size ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clared on the package. In our considered view when the retail sale price tag is affixed by the supplier situated abroad or the same is affixed on landing in India, the provisions make it amply clear that countervailing duty needs to be discharged on the basis of MRP/RSP declared. Yet another angle to the entire case would be assuming that the overseas supplier has not affixed the MRP/R ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
