product bear the word Free Not For Sale and conspicuously printed no MRP on such pack. The appellants due to the above reason valued their ... aforementioned plea that it was not required to print the MRP under the provisions of SWM Act and the Rules made thereunder. The Commissioner
after import clearance are being sold at a price higher than the MRP declared. It is submitted that there is no legal obligation cast upon ... that the goods are not sold at prices higher than the declared MRP.
(ii) The available evidence only points to tampering with the MRP declaration
Excise Act, 1944 for the purposes of assessment on the basis of MRP, hence CVD which has been paid was incorrect and required ... charged on the basis of MRP. The importer waived the show cause notice but appeared for personal hearing and filed their submissions. The adjudicating authority
manufacture Gutkha as follows:-
7 machines for manufacture of Gutkha of MRP Rs. 2.00
4 machines for manufacture of Gutkha of MRP ... Assistant Commissioner that they intended to start production of Gutkha of MRP Rs. 1.00 with the aid of 6 pouch packing machines. Gutkha of MRP
made to Defence, Govt. of India. Part of the goods manufactured bearing MRP were stock transferred to their Guwahati office and the duty was assessed ... under section 4A of the Act after allowing abatement on the MRP as eligble. It appeared to revenue that the goods supplied in bulk
clarifying whether any goods concerned are required to be sold under MRP. It is seen that in response to their letter dated 02.01.2008, The Controller ... them even to institutional buyers are not excluded from the declaration of MRP under the Packaged Commodities Rules, the appellant has to necessarily fall
view that when similar goods were sold in trade pack covered by MRP based valuation, the same system of MRP based valuation should be followed ... Revenue contested the valuation and held that the value of comparable goods (MRP based trade pack of similar pharmaceutical products) should be considered for valuation
declared on the cement bags exported to Nepal and no such MRP was declared either. Thus we do not find any ground whatsoever to exclude ... export out of India there is no requirement to print the MRP and other particulars in terms of the Provisions
Bang)] wherein it was held that telephone instruments with MRP indicated therein sold in bulk by manufacturer to DOT/MTNL who lent the same ... specified under Section 4A which is covered by SWM(PC) Rules and MRP was affixed on the products supplied, which were not exempted under Rule
Central Excise Act, 1944 when the package of footwear bearing of MRP. The adjudicating authority while adjudicating the show-cause notice on the above issue ... covered under Section 4 of Central Excise Act, 1944 and not at MRP under Section 4A. He placed reliance on the judgment of this Tribunal
