https://www.taxtmi.com/caselaws?id=3646 Imported electrothermic appliances were disputed on the question whether MRP-based CVD assessment applied and whether the importer could claim exemption by treating itself as a manufacturer under the Packaged Commodities Rules through affixing its own brand name. The contention had not been raised before the Commissioner, but because it went to the root of exemption eligibility, it required first-instance consideration by the adjudicating authority. The impugned order was set aside and the matter was remitted to the Commissioner for fresh decision after granting the importer a reasonable opportunity of hearing. en-us Wed, 02 Jan 2008 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3646 Imported electrothermic appliances were disputed on the question whether MRP-based CVD assessment applied and whether the importer could claim exemption by treating itself as a manufacturer under the Packaged Commodities Rules through affixing its own brand name. The contention had not been raised before the Commissioner, but because it went to the root of exemption eligibility, it required first-instance consideration by the adjudicating authority. The impugned order was set aside and the matter was remitted to the Commissioner for fresh decision after granting the importer a reasonable opportunity of hearing. Case-Laws Central Excise Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3646