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TMI Blog2017 (1) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no question of determining the value under the subsequent Rules. Whether the imported goods are 'induction cookers' and, if they are, whether the provisions of section 4A of Central Excise Act, 1944 will be applicable as to render the assessment of additional duty of customs to be levied on the 'maximum retail price'? - Held that: - the induction cookers are imported as parts and, being electrical consumer goods, are required to be subject to testing before they can be marketed. Hence, the goods are, as yet, not subject to the provisions of Legal Metrology Act, 2009 in its imported form - When the imported products are not permitted for sale to the consumer as such without mandatory testing, the classification under Customs Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd section 114A of Customs Act, 1962. First appellate authority upheld the said order. The appeals of M/s Innobiz Electronics Pvt Ltd and Shri Bhavesh Shah Kishore are taken up for disposal in this common order. 2. M/s Innobiz Electronics Pvt Ltd is alleged to have misdeclared its imports as 'spare of induction cookers to evade the assessment to duty on 'maximum retail price' and also undervalued the imports. One consignment covered by bill of entry no. 3579164/23.5.2011 was subjected to examination and was ascertained as comprising 274 cartons and 5 polypropylene bags against declaration of 250 cartons. These were packed with removable sockets which, on assembly, would render them ready for use as 'induction cookers.&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order, as well as order-in-original, we find that the declared value was not found acceptable as transaction value in view of the admission in statements of the partner that the payable invoiced values were different. We therefore, find no reason to interfere with the resort to Rule 12 of Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 for not accepting the declared price. However, the law is also well-settled that revision of value for assessment must, necessarily, be the outcome of sequential application of the other rules in Customs Valuation (Determination of Price of Imported Goods) Rules, 2007. We notice that no such exercise has been undertaken by the lower authorities, in adjudication as well as i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted into India at the same time; Rule 6 allows for the transaction value to be determined on the value of similar goods imported into India at the same time as the subject goods. Where there are no contemporaneous imports into India, the value is to be determined under Rule 7 by a process of deduction in the manner provided therein. If this is not possible the value is to be computed under Rule 7A. When value of the imported goods cannot be determined under any of these provisions, the value is required to be determined under Rule 8 using reasonable means consistent with the principles and general provisions of these rules and sub Section 1 of Section 14 of the Customs Act, 1962 and on the basis of data available in India. If the phrase the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est of classification will be subject to conformity with this rule. However, at the same time, we cannot but take note of the objects of purpose of these Rules which are incorporated in the Customs Tariff Act, 1975 specifically for determining rate of duty. They cannot be presumed to have a wider application beyond that objective. 8. Learned Counsel submits that the induction cookers are imported as parts and, being electrical consumer goods, are required to be subject to testing before they can be marketed. Hence, the goods are, as yet, not subject to the provisions of Legal Metrology Act, 2009 in its imported form. The definition of 'retail packages' in rule 2 of Legal Metrology (Packaged Commodities) Rules, 2011 is 'pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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