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2012 (6) TMI 561 - CESTAT, MUMBAICVD demand on the imported goods based on MRP as the goods were imported in 20 kg packing having no MRP declared on the imported package - assessee contested that the goods will not qualify retail packages as defined under PC Rules and since the ultimate consumers of the imported goods are industrial consumers, the imported product is therefore exempt from affixing MRP on the imported packages as per rule 2A of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Held that:- As per the definition of 'Manufacturer' defined under Rule 2(h) of the PC Rules manufacturer includes any person who or which puts, or causes to be put, any mark on ay packaged commodity, not produced, made or manufactured by him and the mark claims the commodity in the package to be commodity produced, made or manufactured by such persons. The appellants after import of the goods affixed the brand name of “Henkel CAC Pvt. Ltd.” on the imported package which gives the indication that the product in question may be manufactured by the appellant - as claim of the assessee that the goods in question are being sold by them to the industrial consumers and this fact is verifiable from the records that the burden lies on the appellant to establish before the lower authorities that the provisions of Chapter II of the PC Rules are not applicable to the packaged commodity imported by them - a reasonable opportunity of producing evidence before the original authority to prove claim that they are covered under exemption from MRP based assessment under Rule 2A of PC Rules shold be given - decided in favour of assessee by way of remand.
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