2024-VIL-821-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Valuation - Appellant had imported brushless DC/Axial fans by making a declaration in bills of entry that goods are meant for use in electronic industry for manufacturing electronic equipment like medical equipment, inverters, control panels, etc -Department commenced investigation regarding method of valuation adopted while clearing goods on ground that Appellant had short paid Countervailing Duty by considering transaction value as per Section 4 of the Central Excise Act, 1944 instead of Section 4A of the Act - Adjudication Authority confirmed demand of duty by assessing value of goods under Section 4A of the Act - Whether goods imported by Appellant are excisable to Countervailing Duty on transaction value in terms of Section 4 of the Act or under Section 4A of the Act - HELD - As per law laid down by Apex Court in matter of Jayanthi Food processing, valuation under Section 4A of the Act can be adopted only if there is a requirement under the Rules to declare MRP of goods on packaging - As per Rule 6 of the Rules, exemption is given to importers who are importing goods for institutional or industrial consumers - Even after selling product to various customers over a period of time without affixing MRP, Authority entrusted under the Rules to ensure compliance of said provision of law has not raised any objection - Goods sold by Appellant cannot be considered as goods falling under the Rules to adopt method of valuation as per Section 4A of the Act as held by Adjudication Authority - Impugned order is set aside and appeal is allowed
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