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TMI Blog2015 (2) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. ORDER The appellants imported parts, components and assemblies for their equipment meant for after sales/replacement market. Taking a view that imported goods were in the nature of pre-packaged commodity at the time of import and therefore, additional customs duty (CVD) should have been discharged on the basis of MRP/RSP in compliance with Legal Metrology Act, proceedings were initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the importer and not from the manufacturer directly. (ii) The goods are sold in numbers and not on the basis of weight and therefore, the limitation in terms of weight as per LM (PC) Rules does not apply. (iii) The activity of affixing labels is required to be done at the time of import itself and undertaking such activity after the import, even if it amounts to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for direct sale and MRP is required to be affixed, it has to come properly affixed from the supplier itself. Since the appellants apply their own logo, the activity of affixing labels cannot be carried out at the time of import. 5. Besides the above, the appellants also undertake the activity of testing the parts. The appellants have been discharging central excise duty on the activity unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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