Process amounting to manufacture or not - repacking - The goods ...
Central Excise
February 28, 2020
Process amounting to manufacture or not - repacking - The goods are sold at the same MRP to the consumer. It is nobody’s case that the goods are sold above the MRP to the consumer. The goods received by the vendor are already in a prepacked form and bears necessary declaration including MRP as prescribed under the statutory provisions and they have already been subjected to Excise Duty earlier. - HC
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