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2015 (2) TMI 261 - CESTAT BANGALOREWaiver of pre deposit - Levy of CVD on MRP Baasis - Held that:- There is no doubt that the goods have been imported in packaged form as per the statements recorded from the officers of the company and such goods also have the logo of the supplier. However, the goods are not sold as such. The appellants completely reopened the package, tested the components, repacked the same, relabelled the same and affixed their own logo. These activities amount to manufacture. When a consumer imports or purchases goods for industrial use, which in this case, since the process amounts to manufacture it can be said as industrial use, such purchase/imports are exempt from the provisions of LM (PC) Rules. In this case, appellants had imported packaged commodities as an industrial consumer. Therefore, prima facie on merits, we find that the appellants have made out a case in their favour. We also take notice of the fact that the entire demand is beyond the normal period of limitation and this is another ground which supports the case of appellant. Accordingly there shall be waiver of pre-deposit and stay against recovery of the entire dues during the pendency of appeal - Stay granted.
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