2026-VIL-13-CESTAT-BLR-CU
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CUSTOMS CESTAT Cases

Customs - Valuation of imported induction cookers under Notification No. 49/2008-CE (N.T.), Demand of differential duty and penalty – Appellant imported induction cookers and paid basic customs duty and countervailing duty (CVD) based on the Maximum Retail Price (MRP) fixed on the packages. Later, the goods were bundled and offered to the customer after revising the MRP. The revenue demanded differential duty on this revised MRP - Whether the induction cookers are covered under Notification No. 49/2008-CE (N.T.) dated 24.12.2008, wherein all goods listed at Sl. No. 86 are to be assessed under Section 4A of the Central Excise Act, 1944 – HELD - A plain reading of Notification No. 49/2008-CE (N.T.) along with the relevant Customs Tariff Heading (CTH) would indicate that the provisions of the said notification are applicable to all goods falling under CTH 8516, which includes induction cookers - There is no dispute that 8516 6000 where the appellant would like to classify their products is also part of the chapter heading 8516. Therefore, the induction cookers falling under chapter heading 8516 6000 also forms part of Sl. No. 86 of the notification. Hence, the Commissioner’s observation that the provisions of said notification are applicable to all goods falling under the said tariff head except ‘electric heating resistors’ cannot be ignored. It is also an admitted fact that the induction cookers do not fall under the excluded category i.e. ‘electric heating resistors’ - The matter is remanded to Commissioner for redetermination of duty on induction cookers in terms of the said notification, along with interest. Since the assessee had already paid a differential duty, the question of imposition of penalty would arise depending upon the redetermined liability – The appeal is dismissed
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