https://www.taxtmi.com/caselaws?id=346158 The Tribunal held that duty demands on washing machines based on differential MRPs due to inter-branch transfers were unsustainable before 13.5.2003. The appellant's argument that MRPs were not altered during transfers was accepted, as the law required consideration of declared MRPs in different areas for valuation. The Tribunal emphasized that MRP alterations were only recognized post a 2003 amendment. As there was no evidence of MRP changes during transfers, the demands were deemed unsustainable. The Tribunal set aside the duty demands and allowed the appeal, dismissing a departmental application related to the cause title change. en-us Thu, 27 Jul 2017 00:00:00 +0530 Sat, 05 Aug 2017 07:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346158 The Tribunal held that duty demands on washing machines based on differential MRPs due to inter-branch transfers were unsustainable before 13.5.2003. The appellant's argument that MRPs were not altered during transfers was accepted, as the law required consideration of declared MRPs in different areas for valuation. The Tribunal emphasized that MRP alterations were only recognized post a 2003 amendment. As there was no evidence of MRP changes during transfers, the demands were deemed unsustainable. The Tribunal set aside the duty demands and allowed the appeal, dismissing a departmental application related to the cause title change. Case-Laws Central Excise Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346158