Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (6) TMI 581 - CESTAT MUMBAIWaiver of pre-deposit of duty - Affixing of retail price on goods - cosmetic products - Revenue contends that applicants are affixing retail sale price on the goods imported which amounts to manufacture therefore the appellants are liable to pay Central Excise duty. - Held that:- There is no evidence on record to show that applicants undertaking any activity which amounts to manufacture as applicants were not labelling or relabelling of packages nor affixing any retail sale price after the clearance from the customs. The retail sale price is affixed before the clearance of the goods from the customs area as per the requirement by the Notification No. 44(RE-2000)/1997-2002, dated 24-11-2000 and paid the CVD duty as per the retail price fixed on the goods. In view of this, we find that the applicants had made out a strong case in their favour. The pre-deposit of dues are waived and recovery of the same is stayed during the pendency of the appeal - Stay granted.
|