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TMI Blog2017 (3) TMI 1629X X X X Extracts X X X X X X X X Extracts X X X X ..... oms duty. Held that: - in the absence of evidence to the effect that the imported goods are actually having retail sale price of below ₹ 125/- per pair in terms of Section 4A of the Central Excise Act, 1944, we find the assessment and payment of duty under the Heading 6401.19 cannot be varied - retail sale price has to be evidenced by declaration of price affixed on the goods in question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Revenue insisted that the footwear should be classified under 6401.19 as other footwear liable to Customs duty. The appellants paid such duty and later filed refund claims of such Additional Customs Duty. The claims were rejected by the original authority and the rejection was upheld by the appellate authority. 3. The ld. Counsel appearing for the appellants submits that they have paid dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he classification of the imported product with reference to retail sale price is a matter of dispute now. We note that retail sale price has to be evidenced in terms of provisions of Section 4A of Central Excise Act, 1944 which refers to provisions of Legal Metrology Act, 2009. In other words, the retail sale prices are to be affixed in terms of the provisions of Legal Metrology Act, 2009 or Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having retail sale price of below ₹ 125/- per pair in terms of Section 4A of the Central Excise Act, 1944, we find the assessment and payment of duty under the Heading 6401.19 cannot be varied. As already noted, retail sale price has to be evidenced by declaration of price affixed on the goods in question and not by any other document. 6. In view of the above findings, we find no merit in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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