https://www.taxtmi.com/circulars?id=1188 The concession in S.No.225 sub clause (i) of Notification No.5/99 CE is not applicable to imported Colour Television sets with MRP affixed on the package when the MRP was not affixed by the importer. In such cases the importer bears responsibility under Rule 33 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and CVD must be calculated under Section 3(1) of the Customs Tariff Act, 1975, applying the highest excise rate and the specific screen size based rates provided in sub clause (ii) of S.No.225. en-us Wed, 05 Jan 2000 00:00:00 +0530 Tue, 29 Jul 2025 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1188 The concession in S.No.225 sub clause (i) of Notification No.5/99 CE is not applicable to imported Colour Television sets with MRP affixed on the package when the MRP was not affixed by the importer. In such cases the importer bears responsibility under Rule 33 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and CVD must be calculated under Section 3(1) of the Customs Tariff Act, 1975, applying the highest excise rate and the specific screen size based rates provided in sub clause (ii) of S.No.225. Circulars Customs Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1188