does not have the
power to monitor the Maximum Retail Price (MRP) however, the transportation
rates/tariff would indicate it is the price charged ... sell the petroleum products or natural gas to the consumers,
for the MRP is to be fixed by the entity.
(ii) As regards the applicability
after paying excise duty on the basis
of the Maximum Retail Price (MRP) which was exclusive of local taxes
printed by the appellant on each ... holding that the
exemption was to be granted only if the MRP was the price at which the
cigarettes were in fact or should have
distributor to retailer where
"Minimum Retail Price" (in short 'MRP') is published on
package, measure to which rate ... applied cannot
be with reference to such published MRP which is neither
charged nor chargeable by the wholesaler from the retailer
whether
retail price inclusive of all
taxes or in the form MRP Rs incl., of all taxes.
Explanation: For the purposes of the clause maximum
price ... made thereunder to print the
Maximum Retail Price(hereinafter referred to as MRP) which was a
pre-condition for application of section
However, the clause putting cap of
15% to the discount on the MRP of a bouquet is
6
arbitrary. The said provision ... with respect to the fixation of cap
at 15% discount on the MRP of the bouquet and the
discounts given under the tariff order
fulfillment of the conditions laid
down therein, notwithstanding the provisions of MRP Rules,
but the benefit of counting the deputation (duty) allowance
received ... staff and by themselves do
not have any statutory force. However, the MRP rules
supplement the statutory rules and can be harmoniously read
with
2002 – CE (NT) dated 01.03.2002 under
Section 4A prescribing abatement from MRP for arriving at
assessable value.
3. Notification 10/2003 – CE (NT) dated ... juncture, the period between
1.03.2006 and 11.07.2006, during which the benefits of MRP-based
assessment was not available to goods classified under
valued on
the basis of the maximum retail price (for short "MRP") which
is required to be printed on the packages of such ... appellant made is that the appellant
should not be required to print MRP on the package of the
refrigerator manufactured by it. The appellant, therefore
valued on the basis of the Maximum Retail Price (for short MRP)
which is required to be printed on the packages of such goods ... made is that the appellant should not be required to print
the MRP on the package of the Refrigerator manufactured by it. The
appellant, therefore
form:
“Maximum (or Max) Retail Price Rs.....
... incl. of all taxes.”
or
“MRP Rs. ... INCL. OF ALL TAXES”
31. Much of arguments were advanced before ... Tribunal,
in our view, is right in noticing that mere mentioning of MRP does not by
itself a proof of any collection
