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
charge their customers/guests the any price above the maximum retail price (MRP) mentioned on mineral-water packaged and bottled by third parties. This conundrum ... retail price]...inclusive of all taxes [or in the form MRP Rs. ... inclusive of all taxes.]]
Explanation.--For the purpose of this clause "maximum
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
respondent, vide its email dated
04.09.2015, sent a revised proposal with revised MRP structure to the
appellant.
15. The appellant contends that vide its email ... respondent as far
ARB. A. (COMM.) 11/2017 Page 6
as the MRP structure is concerned. This email is of some relevance and is
reproduced
composite set having a mobile phone and mobile charger having a single MRP was liable to assessed to a single classification under Entry ... thus:-
"Cell phones and its parts but excluding cell phone with MRP exceeding Rs. 10,000/-."
Both the assessing authority as well
Amazon is listing Modicare products,
either without mention of MRP or with inflated MRP. This constitutes
misrepresentation and is violative of applicable laws.
29. Further ... Legal Metrology Act prohibits sale of products for a price
over the MRP, but there is no restriction on sale below the MRP.
l) That
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
