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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 ..... ri Manoj Kumar, Assistant Commissioner (AR) for the respondent Per: Ramesh Nair The facts of the case are that the appellant imported and cleared under bill of entry dated 11/07/2002 goods declared as components for VCD with Radio. There were 11 types of parts mentioned in the invoice dated 23/05/2002. On examination the goods were found to be 505 sets of Panasound Music Systems with features li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t together also does not constitute complete music system as admittedly the main part i.e. CD/VCD mechanism and top cover missing. He submits that since the goods were imported in CKD form it was not in retail packed form. Therefore, The Standards of Weights and Measures Act, 1976 does not apply as it does not bear the MRP on the product. He submits that it is also a fact that no MRP was available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but in terms of Rule 2(a) of Rules of Interpretation the product should be considered as a music system and therefore, covered under Section 4A, leviable to CVD on the basis of MRP. 4. We have carefully considered the submissions made by both the sides. 5. We find that firstly, the product Panasound Music System was not imported in assembled form. Secondly whatever parts were imported in CKD fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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