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TMI Blog2018 (3) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... , the parts such as CD/VCD mechanism and top cover were not in the consignment. Therefore Rule 2(a) of Rules of Interpretation is not applicable Secondly whatever parts were imported in CKD form, the parts such as CD/VCD mechanism and top cover were not in the consignment. Therefore Rule 2(a) of Rules of Interpretation is not applicable. Secondly, the provisions of Section 4A can only apply whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd to be 505 sets of Panasound Music Systems with features like radio, tape, CD, VCD and MP3 player. It was also found that the radio and cassette player were functional in the sets but the sets were found without CD/VCD mechanism and top cover. The adjudicating authority confiscated the goods for mis-declaration under Section 111(iii), confirmed demand of differential duty on account of re-classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct. He submits that it is also a fact that no MRP was available and the department has calculated the value by deducting method which is hypothetical and without any basis. Therefore, the goods imported by the appellant do not fall under Section 4A of the Central Excise Act, 1944 for the purpose of charging CVD. Therefore, there is no mis-declaration. In support of his submission he placed rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not imported in assembled form. Secondly whatever parts were imported in CKD form, the parts such as CD/VCD mechanism and top cover were not in the consignment. Therefore Rule 2(a) of Rules of Interpretation is not applicable. Secondly, the provisions of Section 4A can only apply when the goods is in retail pack. In the present case the goods imported is in CKD parts and it is not assembled and im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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