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2015 (1) TMI 983 - AT - Central ExciseDischarge of duty on the basis of MRP less abatement - Whether the activity of labelling/re-labelling or putting stickers on the imported goods amounts to manufacture or not - Held that:- In the case of L’Oreal India Pvt. Ltd. (2014 (8) TMI 132 - CESTAT MUMBAI) we find that this Tribunal has observed that as the activity of fixing MRP stickers took place in Customs bonded warehouse therefore, the same does not amount to manufacture but in this case the MRP stickers have been fixed after clearance of the goods from the Customs. Therefore, as per Chapter note and Section 2(f)(iii) of the Central Excise Act, 1944, the activity undertaken by the appellant amounts to manufacture. In these circumstances, we hold that the activity undertaken by the appellant is amounts to manufacture. MRP declared before the Customs or before the Central Excise is the same therefore, the duty payable on the said goods is equal to the CVD paid by the appellant. Therefore, the situation is of Revenue neutrality as held by this Tribunal in the cases of L’Oreal (2014 (8) TMI 132 - CESTAT MUMBAI) and BASF India Ltd. (2009 (1) TMI 513 - CESTAT, AHMEDABAD). As the whole exercise in this case is of revenue neutrality, therefore, following the above cited decisions, we hold that although the activity undertaken by the appellant amounts to manufacture but the duty impact is nil being of Revenue neutrality situation therefore, we set aside the demand confirmed by the adjudicating authority in the impugned order and also set aside the imposition of redemption fine, interest and penalty. - Decided in favour of assessee.
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