https://www.taxtmi.com/caselaws?id=361958 The Member (Judicial) upheld the Commissioner (Appeals)' decision, ruling that the removal of MRP stickers without affixing new ones on imported goods did not constitute manufacture under the Central Excise Act. As there was no evidence of altering or affixing new MRPs, the provisions for deemed manufacture were not satisfied. The Revenue's appeal was rejected, affirming the Commissioner's decision to set aside the confiscation of goods based on the MRP sticker removal. en-us Mon, 11 Jun 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361958 The Member (Judicial) upheld the Commissioner (Appeals)' decision, ruling that the removal of MRP stickers without affixing new ones on imported goods did not constitute manufacture under the Central Excise Act. As there was no evidence of altering or affixing new MRPs, the provisions for deemed manufacture were not satisfied. The Revenue's appeal was rejected, affirming the Commissioner's decision to set aside the confiscation of goods based on the MRP sticker removal. Case-Laws Central Excise Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361958