cooperation
also started indicating an all India uniform Maximum Retail Price
(MRP) for DAP/NPK/MOP. The responsibility of indicating MRP in
respect ... total
delivered cost of fertilizers being invariably higher than the MRP
indicated by the Government, the difference in the delivered
price of fetiilizers
search evidence found to
the effect that tag price is double of MRP. The contents of such
document cannot be ignored and infect the same ... stock
on the date of search is worked out with reference to MRP which
is half of the tag price. Moreover reasonable evidence was
placed
said PHD was packed in sachets weighing 3 grams on which its MRP was declared. The sachets numbering 6/8 were then placed ... mono pack/carton on which the total MRP of all sachets was also declared/printed. The appellant discharged duty on the PHD by determining
dated 24/12/2008 for the purpose of levy of CVD on MRP basis under Section 4A. Thus the adjudicating authority ordered assessment of STBs ... Rule 3 of the PC, Rules, there is no obligation to declare MRP on products intended for use of institutional consumers, which they
appellant had opted for payment of Central Excise duty on MRP basis under the provisions of Section 4A of the Central Excise ... year. This unit price including the warranty charges is declared as MRP on all the package of TVs. However, while discharging the Excise duty liability
packed in lengths of 25 Mtr and 100 Mtr; were affixed with MRP label
and packed in carton boxes for transfer to their branches from ... sold to traders in the secondary market
in retail packages affixed with MRP and label indicating that the
product is to be used in automobiles
Central Excise Tariff Act, 1985 and clearing the same by resorting to MRP based assessment under Section 4A of Central Excise Act. They cleared push ... price but availed on the Maximum Retail Price (hereinafter referred to as MRP) declared on the package.
(b) The Telephone Instruments have been notified under
purpose of assessment and were admitted subject to MRP based assessment under Section 4A of the Central Excise Act, 1994 for the purpose of levy ... importer and also the individual packets of mobile phones did not carry MRP in any manner viz., in the form of print/sticker of MRP
same notified commodity would be partly assessed on the basis of MRP u/s 4A and partly on the basis of normal price or transaction ... also contended that for the purpose of valuation on the basis of MRP, two conditions are to be satisfied simultaneously i.e. (i) they should
Mrp Ltd. vs Commissioner Of Central Excise on 17 November, 2006
ORDER
P.G. Chacko, Member (J)
1. Pursuant to Misc. Order No. 457/2006
