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Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Alteration of MRP of imported goods - Deemed manufacture - ...


Sticker Alteration on Imported DVDs and VCDs Not Deemed Manufacture; No Revenue Loss Found, Demand Dismissed.

October 13, 2016

Case Laws     Central Excise     AT

Alteration of MRP of imported goods - Deemed manufacture - pasting of stickers on the goods - imported DVD/VCD - there was no alteration in the MRP on importation. Therefore, there was no loss to revenue - Demand set aside - AT

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