https://www.taxtmi.com/caselaws?id=235282 Imported automobile parts were assessed to CVD on the MRP declared to Customs, and credit of that duty was taken before the goods were repacked and cleared in the domestic market at a lower retail price. The repacking and domestic clearance constituted manufacture under the Chapter Note to Chapter 87 of the Central Excise Tariff Act, 1985, and no satisfactory explanation was offered for the difference between the Customs MRP and the excise retail price. On those facts, complete waiver of pre-deposit was not justified; waiver of the remaining duty was refused, while waiver of interest and penalties was granted subject to deposit of the balance duty within time. en-us Thu, 21 Mar 2013 00:00:00 +0530 Thu, 18 Jul 2013 06:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235282 Imported automobile parts were assessed to CVD on the MRP declared to Customs, and credit of that duty was taken before the goods were repacked and cleared in the domestic market at a lower retail price. The repacking and domestic clearance constituted manufacture under the Chapter Note to Chapter 87 of the Central Excise Tariff Act, 1985, and no satisfactory explanation was offered for the difference between the Customs MRP and the excise retail price. On those facts, complete waiver of pre-deposit was not justified; waiver of the remaining duty was refused, while waiver of interest and penalties was granted subject to deposit of the balance duty within time. Case-Laws Central Excise Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235282