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TMI Blog2018 (6) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... ale. Therefore the goods has to be assessed on transaction value. The goods in question are sold by the Appellant to the hospital is sale to the institutional customer only - under the rules the importer is person responsible to comply with the Packaged Commodity Rules, 1977. Hence the importer has been treated at par with the manufacturer of goods. In such case for the purpose of levy of CVD the importer shall be responsible as manufacturer and eligible for exemption from complying with the provisions of RSP. The goods imported by the Appellant are liable for duty under Section 4 of CEA, 1944 - appeal allowed - decided in favor of appellant. - Appeal No. C/1113/2009 - A/86476/2018 - Dated:- 23-5-2018 - Mr. Ramesh Nair, Member (Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the imported goods were notified under Section 4A of the Central Excise Act, 1944 was not in dispute. The SWM (PC) Rule 2A exempts packaged commodity meant for industrial consumers or institutional consumers from application of these rules (as applicable to retail sale). The institutional consumers have been explained to be those consumers : (i) Who buy packaged commodities directly from (a) Manufacturers, or (b) Packers And (ii) Who use the commodities for service industry like (c) Transportation (d) Hotel (e) Any other similar service industry. The buyer like hospital or a blood bank does not render service similar to transportation or hotel industry. Therefore exemption under Rule 2A is also not availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them, sale is made to institution i.e hospitals, blood banks, Research institute etc are not covered under the definition of Retail sale . We find that in terms of Rule 2A of the provisions of declaration of RSP is not applicable to the following types of goods: 5.1 Rule 2A of the PC Rules, 1977 reads as follows :- 2A. Applicability of the Chapter. - The provisions of this chapter shall not apply to,- (a) packages of commodities containing quantity of more than 25 kg or 25 litre excluding cement and fertilizer sold in bags up to 50 kg; and (b) packaged commodities meant for industrial consumers or institutional consumers. Explanation :- For the purpose of this rule,- (a) Institutional consumer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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