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2012 (5) TMI 358 - CESTAT, MUMBAIAffixing of MRP on imported goods - sale to institutional consumers - Valuation for the purpose of levy of CVD - Manufacture - meaning to the definition of 'manufacturer' given under Rule 2(h) – Held that:- appellant has given a distorted meaning to the definition of 'manufacturer' given under Rule 2(h) - There is nothing in the definition of 'manufacturer' to show that mere affixture of trade mark would suffice the requirement of the inclusive definition. - Decided against the assessee.
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