2014 (6) TMI 581

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.... Nankani, Advocate, for the Appellant. Shri P.N. Das, Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Applicant filed these applications for waiver of pre-deposit of duty of Rs. 58,34,11,854/-, interest and penalty of the equal amount. 3. The brief facts of the case are that applicants made import of cosmetic products during the period in dispute. The Rev....

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.... duty. 4. The contention of applicant is that the goods were imported and as per the provisions of Notification No. 44 (RE-2000)/1997-2002, dated 24-11-2000 issued by the Director General of Foreign Trade all pre-packaged commodities, imported into India, shall in particular carry the maximum retail sale price at which the commodity in packaged form may be sold to the ultimate consumer. Th....

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....icants are affixing retail sale price which amounts to manufacture the demand is rightly made. 6. Revenue relied upon decision of the Tribunal in the case of Nitin Patki v. Commissioner of Central Excise, Thane-II reported in 2011 (273) E.L.T. 104 (Tri.-Mumbai) to submit that the alteration of retail sale price after the clearance from the customs amounts to manufacture. 7. We find....