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TMI Blog2018 (6) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal basis - whether in such a scenario the CVD is required to be charged on the basis of MRP assessment under Section 4A of the Central Excise Act? - Held that:- Rule 2 (b) of the Standards of Weights and Measurements (Packaged Commodities) Rules 1997, was amended with effect from 17.07.2006 excluding institutional consumers. The institutional consumers have been defined to mean those consumers w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent ORDER The appeal is against the OIA No. 569/2010 dated 24.09.2010. The appellant imported certain models of ADSL Modems. The department sought MRP based assessment for the imported goods for CVD purposes. The appellant opposed such assessment on the ground that the imported items are not for sale but are to be supplied to BSNL who in turn rent out the same to the customers on rent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. The Ld. Advocate further argued that the lower authorities have erred in interpreting the decision of the Hon'ble Supreme Court in the Jayanthi Foods Processing Pvt. Ltd. case the case of civil appeal No. 2150-2151/2004. 3. The Ld. AR, Shri R. Subramaniyam, AC, justified the impugned order. He justified the view taken by the lower authorities on the basis of Jayanthi Foods Processing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titutional consumers have been defined to mean those consumers who buy packaged commodities directly from the manufacturers/packers for service industry such as transportation, hotel or any other similar service industry. The provisions of Standards of Weights and Measurement Rules are not applicable to institutional consumers as defined above. 6. By considering the definition of the instituti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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