https://www.taxtmi.com/caselaws?id=112307 The Tribunal remanded the case to the original adjudicating authority for decision on the interpretation of brand name usage in different product categories, agreeing with the appellant's argument. It held that the Maximum Retail Price (MRP) should be based on the price printed on the packaging, not on newspaper advertisements. The assessable value was determined accordingly, with the duty requantified based on the Commissioner's order. The correct rate of duty applicable on the date was directed to be considered for requantification, with additional appeals remanded for examination. Stay petitions were disposed of as per the Tribunal's decision. en-us Fri, 04 Jun 2004 00:00:00 +0530 Fri, 27 Apr 2012 15:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112307 The Tribunal remanded the case to the original adjudicating authority for decision on the interpretation of brand name usage in different product categories, agreeing with the appellant's argument. It held that the Maximum Retail Price (MRP) should be based on the price printed on the packaging, not on newspaper advertisements. The assessable value was determined accordingly, with the duty requantified based on the Commissioner's order. The correct rate of duty applicable on the date was directed to be considered for requantification, with additional appeals remanded for examination. Stay petitions were disposed of as per the Tribunal's decision. Case-Laws Central Excise Fri, 04 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112307