ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 05.08.2025
CESTAT Chennai- MRP Rules Not Applicable to Industrial Imports
In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside the duty demand imposed on M/s. BEML Ltd., a Public Sector Undertaking, by the Commissioner of Customs, Chennai-III. The case revolved around the assessment of imported spares/components and the applicability of MRP/RSP-based duty under the Customs Tariff Act. The Tribunal’s decision highlights critical aspects of legal interpretation, consumer protection laws, and the extended period of limitation under customs law.
Background of the Case
The appeal arose from an Order-in-Original dated 27.02.2015, wherein the Commissioner of Customs demanded differential duty on imported spares/components, alleging that these were pre-packaged commodities meant for retail sales without affixed MRP/RSP labels. The period under dispute was April 2010 to November 2011, and the demand was based on the extended period of limitation, citing suppression of facts.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Chennai
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