TMI Blog2018 (6) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no allegation that any new MRP sticker were affixed to the goods in question - Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is altered, which itself establishes the fact of a fixation of MRP on the goods. In the absence of any allegation of fixation or alteration of MRP, it cannot be said that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere importing home appliances under the brand name FRENDZ and FAMOUS and were clearing the same on payment of customs duty on the basis of the MRP stickers available on the said goods. 3. Subsequent investigations made by the Revenue revealed that such MRP stickers were being removed by them. However, it also came to the notice of the officers that no fresh MRP was being declared under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise was confirmed against the respondent. 4. On appeal, Commissioner (Appeals) set aside the impugned order by observing that removal of MRP sticker, without affixing a new MRP does not amount to manufacture. For better appreciation para-13 of the impugned order is reproduced below: 13. The entire case goes on the premise that all the imported goods were required to bear labels/stickers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the above findings of Commissioner (Appeals), Revenue is in appeal. 6. I find that there is no dispute on the facts. The entire case of the Revenue is limited to the allegation that the assessee removed the MRP sticker. There is no further allegation that any new MRP sticker were affixed to the goods in question. Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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