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Central Excise - Highlights / Catch Notes

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

Central Excise

October 13, 2016

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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  9. Affixing of MRP on imported goods - sale to institutional consumers - Valuation for the purpose of levy of CVD - Manufacture - decided against the assessee - AT

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