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TMI Blog2019 (1) TMI 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... u Singh, Assistant Commissioner (AR)/Darmendra Singh, Assistant Commissioner (AR) ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant had imported "Exercise Equipments" namely, cross over bench, adjustable dumbbell bench, flat bench etc., and filed Bill of Entry No. 965724 dated 01.04.2010 for home consumption. It had claimed the benefit of Notification No. 29/2010 dated 27.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l filed by the appellant. 2. Heard both sides and perused the records. 3. On perusal of the said exemption notification, we find that the goods would be "pre-packaged goods" and it is also "intended for retail sale". The contention of the appellant is that it had fulfilled the conditions of pre-packaged goods. But, the lower authorities concluded that the said goods are not intended for retail s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exemption benefit was denied. In the present case, we have already observed that the appellant had not produced any evidence to show that the imported goods are intended for retail sale and thus, the benefit of exemption is not available. 5. In view of the above discussions, we do not find any reason to interfere with the impugned order. Accordingly, appeal filed by the appellant is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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