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2016 (10) TMI 453 - AT - Central ExciseAlteration of MRP of imported goods - Deemed manufacture - seizure of China imported DVD/VCD players on which stickers were pasted after 01.03.2003 - Central Excise Authorities held that pasting of stickers on the goods amounted to manufacture and respondents were not registered as manufacturer with effect from 01.03.2003 - Held that:- the respondent had imported goods, they had paid CVD on the basis of MRP declared before importation, there was no alteration in the MRP on importation. Therefore, there was no loss to revenue. Therefore, we do not find any reason to interfere with impugned order. - Decided against the Revenue
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