https://www.taxtmi.com/caselaws?id=120627 Packaged commodities valuation and pre-deposit relief were examined in relation to MRP-based assessment and the Packaged Commodities Rules. Plugs and sockets were treated as not imported in packaged condition, while MCCBs were packed singly with a clear declaration that they were specially packed for exclusive industrial use and not intended for retail sale. That declaration was held consistent with Rule 34, and later sale to non-industrial users did not undo it. The adjudicating authority was also noted to lack power to determine MRP on its own where no prescribed method existed. Waiver of the entire pre-deposit and stay of recovery were granted pending appeal. en-us Mon, 12 Feb 2007 00:00:00 +0530 Mon, 23 Jul 2012 11:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120627 Packaged commodities valuation and pre-deposit relief were examined in relation to MRP-based assessment and the Packaged Commodities Rules. Plugs and sockets were treated as not imported in packaged condition, while MCCBs were packed singly with a clear declaration that they were specially packed for exclusive industrial use and not intended for retail sale. That declaration was held consistent with Rule 34, and later sale to non-industrial users did not undo it. The adjudicating authority was also noted to lack power to determine MRP on its own where no prescribed method existed. Waiver of the entire pre-deposit and stay of recovery were granted pending appeal. Case-Laws Customs Mon, 12 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120627