cleared unit quantity of goods in their normal pack affixing the MRP; as well as with some additional quantity, in another pack, called as bonus ... promo pack, against the same MRP. For example, the packs containing of 4.5 ltrs. of Lub. oil cleared at an MRP and lubricating oil with
excise tariff. They were manufacturing the Gutkha in retail pouches of the MRP of Rs. One under brand name Shikhar 1000 and Shikhar ... MRP of 50 Paisa under brand Harpal. The appellant were discharging duty liability under Pan Masala Packing machines (capacity determination and collection of duty) Rules
industrial customer buy packaged product from dealers, there is requirement to declare MRP on the package.
(iii) It is his submission that the issue involved ... before 14.1.2007 will apply and the respondent should not have declared any MRP on the said products.
(vi) The adjudicating authority has erred
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
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
trading is purchasing of branded shoes of other persons brands with MRP declared and which are sold as such without any change ... MRP. This activity has been treated as pure trading activity not amounting to manufacture. The second type of trading is in respect of shoes which
Vashi. On examination, it was found that there was huge difference between MRP/RSP of the goods, namely Sanitary ware of Iron and Steel, declared ... Bill of Entry and the MRP declared on the price list obtained at their store at Vashi. The partner of the respondent in his statement
from BCD under Notification No. 24/2004-Cus dated 01.03.2005 and indicated MRP/RSP on the packages. The B/Es were assessed ... MRP based assessment claiming 35% abatement in terms of Section 3(2) of the CTA read with Section 4A of the Central Excise
