New definition of Industrial Consumer - Valuation u/s 4A of CEA, 1944 fizzles out

As per FTP-Import Licensing Notes, all pre-packaged goods must follow the conditions laid down in LM Act, irrespective of whether the goods are liable for assessment under Sec. 4 or 4A of C.Ex Act, 1944. An importer, at the time of import is not aware as to whether the goods are meant for an 'industrial consumer' or for an'institutional consumer'. What would be the declarations on the pre-packaged goods by the importer at the time of import if he is not aware as to whom he would sell the goods?. Would he make a declaration 'not for retail sale' on the goods at the time of import? If the goods are liable for assessment under Sec. 4A, how would the customs know, whether the goods are meant for 'industrai consumer' or 'industrial consumer' and carry out assessment under Sec. 4? More litigation ahead!!!

addalarangadham addalarangadham 27/05/2015