2005 (2) TMI 619

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....or the Appellant. Shri Hitesh Shah, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellants is a registered company and importers, of 'Dove' brand bathing bar and their officers. On such imports they were required to affix labels to declare MRP and the date of import. This they got done after import, from an independent entity viz. M/s. Prime Agencies. While pla....

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....ll for a classification other than one arrived at as under Chapter 34. The present proceedings to classify and demand duty under Chapter 33 therefore cannot be upheld. 3. As regards liability of being brought under the mischief of the chapter note, on the activity of placing the labels of MRP and date of import on the imported bars, that matter is also no longer res integra having been set....

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....upin Laboratories Ltd. - 2002 (139) E.L.T. 366 = 2001 (47) RLT 987, Lakme Lever Ltd. - 2001 (127) E.L.T. 790, Amritlal Chemaux Ltd. - 2004 (172) E.L.T. 475 is well founded following the same we have to grant the benefit to the assessee, as nothing contrary has been shown. 4. The activity in any case has been conducted in the premises of the job worker, who is an independent principal and d....