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TMI Blog2018 (11) TMI 1768X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1944 has been clearly articulated when it was incorporated in the statute. On the other hand, Section 3 of Customs Tariff Act, 1975 was intended to ensure that the valuation adopted for customs purpose, would have to conform to the price at which the goods are intended to be sold in packages that are statutorily required to carry such prices on them. Hence a declaration of retail sale price would suffice for acceptance as value for computation of additional duties of customs. The respondent herein has taken a position that the goods are not required, under the provisions of Standards of Weights and Measures Act, 1976 or the Rules made thereunder, to declare so on the packages of import. There is, therefore, no provision for determi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Weights and Measures Act, 1976. Learned Authorised Representative contends further that Notification No. 2/2006-C.E. (N.T.), dated 1st March, 2006 incorporated Sl. No. 97 vide Notification No. 11/2006-C.E., dated 29th May, 2006 to cover any heading and parts component and assemblies of automobiles. It is his further contention that the strict interpretation of definition of commodity in pre-packaged form was incorrect and that, to the extent that the goods are covered by an appropriate notification issued under Section 4A of Central Excise Act, 1944, the first appellate authority was not required to rely upon other statutes. 3. Learned Counsel for the respondent contends that goods are not packed and that these parts are of heavy wei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal duties of customs were being effected under Section 4A of Central Excise Act, 1944, submits that the practice was given up from 9th July, 2009 after informing the Customs authorities. We also find from the decision of ABB Ltd. v. Commissioner of Customs, Bangalore [2011 (272) E.L.T. 706 (Tri.-Bang.)] that the fundamental issue is the correctness of application of the Rules framed under Section 4/4A of Central Excise Act, 1944 to an assessment of additional duties of customs under the Customs Tariff Act, 1975. It is seen from the provisions therein that, for the purpose of additional duties of customs, the default mechanism is SECTION 3 . xxx (2) For the purpose of calculating under sub-sections (1) and (3), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944 has been clearly articulated when it was incorporated in the statute. On the other hand, Section 3 of Customs Tariff Act, 1975 was intended to ensure that the valuation adopted for customs purpose, would have to conform to the price at which the goods are intended to be sold in packages that are statutorily required to carry such prices on them. Hence a declaration of retail sale price would suffice for acceptance as value for computation of additional duties of customs. 6. The respondent herein has taken a position that the goods are not required, under the provisions of Standards of Weights and Measures Act, 1976 or the Rules made thereunder, to declare so on the packages of import. There is, therefore, no provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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