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2013 (11) TMI 547 - AT - CustomsExemption from levy of CVD on MRP basis - MRP on the lipsticks imported not affixed - Revenue denied exemption the basis that products imported by the appellant namely, 27648 pcs blue aviance slimline lipstics SPF 5 with weight of 2.2.gm/pc are sold not on weight basis but on number basis - Rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules 1977 - Held that:- although the goods are sold in numbers, they are not required to pay duty on MRP as having the weight less than 10 gms per pc. - Following decision of M/s PIDLITE INDUSTRIES LTD VERSUS COMMISSIONER OF CUSTOMS (IMPORT), NHAVA SHEVA [2013 (11) TMI 91 - CESTAT MUMBAI] - Decided in favour of assessee.
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