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2008 (1) TMI 58 - CESTAT, MUMBAIAppellants were directed to declare MRP of electrothermic appliances used as insect repellant imported by them for purpose of MRP based CVD assessment u/s 4A CEA - appellants pleaded that they are to be treated as the manufacturers of the goods, as they affix their own brand name and hence fall within the definition of “manufacturer” as per Rule 2 of the Standards of Weights and Measures (Packaged Commodity) Rules – plea not considered by comm.. so matter remanded
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