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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 ..... of provision of Chapter II of Standards of Weight and Measure (pre-packaged commodity) Rules, 1977 - HELD THAT:- The appellant had not placed any material to substantiate that the imported goods were intended for retail sale. The Tribunal in the case of POOJA HARDWARE VERSUS COMMISSIONER OF CUSTOMS (IMPORT), NHAVA SHEVA [ 2014 (12) TMI 23 - CESTAT MUMBAI] has denied the benefit of exemption N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate. For the Respondent : Shri Chatru 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) has upheld the adjudication order and dismissed the appeal 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 authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Legal Metrology Act, 2019 and rules framed there under, the 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 impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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