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TMI Blog2019 (5) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... ff Act, 1975 - From the wordings of the notification it is quite evident that this exemption is applicable only in respect of the goods which are in pre-packed form and are meant for retail sale. The retail sale price in respect of such goods needs to be declared on the package itself. Thus if the goods are meant for retail sale then obliviously they cannot be meant for fitment within the CPU Housing/ laptop Body. Wordings of exemptions make them mutually exclusive. The goods mean for retail sale as such cannot be meant for fitment inside the CPU Housing/ Laptop Body. Once the importer claims complete exemption from payment of CVD in terms of the Central Excise Notification referred above he is excluded from claiming exemption from payment of Special Additional Duty of Customs under Notification No 29/2010-Cus. Appeal dismissed - decided against appellant. - Appeal No. C/478/2012 - A/85778/2019 - Dated:- 24-1-2019 - Dr. D.M. Misra, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) None for the Appellant Ms. P. Vinita Sekhar, Authorised Representative for the Respondent ORDER PER: S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them against the 25 Bill of Entries during the period 04.03.2010 to 24.05.2010 amounting to ₹ 67,75,374/- should not be demanded from them under Section 28(1) along with interest at appropriate rate under Section 28AB of the Customs Act, 1962. 2.6 The show cause notice was adjudicated by the Commissioner as per the impugned order referred in para 1, supra. Aggrieved by the order of Commissioner, Appellants have filed this appeal. 3.1 In their appeal appellants have challenged the order of Commissioner stating that: i. They are entitled to benefit under notification No 29/2010-Cus as the imported goods fulfill all the conditions of that exemption notification. These goods are in pre-packaged form and are intended for retail sale. It is not the case of revenue that retail sale price has not been declared on these package. ii. They exemption claimed by them under notification No 06/2006-CE, in respect of CVD will not change the status of goods from pre-packaged commodity to non pre-packaged commodity. Even if the goods are meant for fitment inside the computer, they do not cease to be goods intended for retail s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to them. 5.1 We have considered the submissions made in appeal and during the course of arguments along with the impugned order. 5.2 Sl No 17 of the Notification No 6/2006-CE dated 01.03.2006 as it stood at the relevant time is reproduced below: a. Notification No 6/2006-CE as amended by Notification No 12/2010-CE dated 27.02.2010. (1) (2) (3) (4) (5) 17 847170 Or 847330 Or 85235100 The following goods namely;- (a) Microprocessors for computer, other than motherboards (b) Floppy disc drive (c) Hard Disc drive (d) CD-ROM drive (e) DVD Drive/ DVD Writers (f) Flash Memory (g) Combo drive. i. Meant for fitment inside the CPU Housing/ Laptop body only. Nil - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) or the rules made thereunder or under any other law for the time being in force to declare on the package thereof the retail sale price of such article. Nil From the wordings of the notification it is quite evident that this exemption is applicable only in respect of the goods which are in pre-packed form and are meant for retail sale. The retail sale price in respect of such goods needs to be declared on the package itself. Thus if the goods are meant for retail sale then obliviously they cannot be meant for fitment within the CPU Housing/ laptop Body. 5.5 Wordings of exemptions make them mutually exclusive. The goods mean for retail sale as such cannot be meant for fitment inside the CPU Housing/ Laptop Body. Once the importer claims complete exemption from payment of CVD in terms of the Central Excise Notification referred above he is excluded from claiming exemption from payment of Special Additional Duty of Customs under Notification No 29/2010-Cus. 5.6 Hon ble Supreme Court has in case of Dilip Kumar Company [2018 (361) ELT 577 (SC)] held as follows: 52. To sum up, we a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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