2008 (6) TMI 528

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....ocate, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  Application for stay and waiver of deposit is against the demand of Rs. 61,92,013/- and varying amounts of penalties. Appellants are engaged in manufacture of food processors with brand name "Kenstar". The food processor is classifiable under Chapter Heading 8509 and is one ....

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...., ultimately are sold together to the consumer and therefore the assessment should have been made on the basis of ultimate MRP affixed with the food processor and accessories time they are being sold together by Kitchen Appliances Ltd. to the consumers. For this, Revenue depends upon the information available on a website wherein the item has been displayed with MRP and also on the fact that numbe....

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....tended that both are independent and separable and are cleared to two different companies viz. Videocon Appliances Ltd. and Videocon International Ltd. It is not department's case that they are packed and sold as one package. Therefore, customers have an option of buying only food processor without accessories. He also pointed out that in the same MRP notification, Sl. No. 77 covers CETH 8519 & 85....

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.... case that both are cleared in a single package and accessories are not optional and in any case, whatever happens after clearing, may not be relevant as far as assessment of accessories by the appellants. Therefore, ultimately, in what manner it is sold is not relevant unless it is shown that both are packed together at the time of assessing and sold under one MRP and buyer has no option to buy t....