Home Highlights June 2018 Year 2018 This

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1. MRP Based Valuation - it was alleged that the assessee removed the MRP sticker - There is no further allegation that any new MRP sticker were affixed to the goods in...

2. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

3. Alteration of MRP of imported goods - Deemed manufacture - pasting of stickers on the goods - imported DVD/VCD - there was no alteration in the MRP on importation....

4. Manufacture - the activity of re-labelling of MRP stickers or affixing higher MRP stickers as in the present case amounts to manufacture - the activity carried out by...

5. Clandestine removal - suppression of production - Merely deposit of money at the time of investigation would not amount to acceptance of allegations of clandestine...

6. Clandestine Removal - clandestine removal is a serious charge and requires to be substantiated by evidence encompassing various activities in the chain of events. - The...

7. Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles - Demand set aside - AT

8. Whether activities such as affixing of warranty stickers and chassis number stickers of the fully finished imported already branded VCD/DVD/Multi players of Heading...

9. MRP based Valuation u/s 4A - affixing of sticker showing revised MRP over the printed MRP on the packages is in accordance with Rule 6 of the Standards of Weight and...

10. Valuation - Captive Consumption - mere allegation of non-cooperation from the assessee would not justify arbitrarily fixation of the cost of manufacture - AT

11. Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

12. Deemed manufacture - pasting of sticker on the imported product to indicate the name of the importer and MRP which is the requirement under the Standards of Weights and...

13. Clandestine removal - The standard of evidences need not be as high as in criminal proceedings, where the charges are required to be established beyond reasonable doubts....

14. Manufacturing activity or not - activity of cutting marble blocks into slabs / tiles - deemed manufacture - The said deeming fiction was created with effect from...

15. Clandestine manufacture and removal - The allegation/observation of suppression of production and clandestine removal is a serious allegation and it has to be...