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2009 (6) TMI 225 - CESTAT, CHENNAIMRP bases valuation - We find that there is no dispute that the goods are not pre-packed commodities. They are in loose packing. This factual position is not disputed by the Revenue. However, the Revenue seeks application of MRP-based assessment on the ground that the goods after import would be packed in retail packing prior to clearance. This submission is not tenable for the reasons that the goods as presented at the time of import were packed in loose condition and were not pre-packed commodities at the time of import. We, therefore, agree with the Commissioner (Appeals) that the MRP-based assessment does not arise.
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