TaxTMI 
TaxTMI 
2015 (2) TMI 261
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.... Shri R. Gurunathan, AR, for the Respondent. ORDER The appellants imported parts, components and assemblies for their equipment meant for after sales/replacement market. Taking a view that imported goods were in the nature of pre-packaged commodity at the time of import and therefore, additional customs duty (CVD) should have been discharged on the basis of MRP/RSP in compliance with Legal M....
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....ent case, consumers purchased the goods from the importer and not from the manufacturer directly. (ii) The goods are sold in numbers and not on the basis of weight and therefore, the limitation in terms of weight as per LM (PC) Rules does not apply. (iii) The activity of affixing labels is required to be done at the time of import itself and undertaking such act....
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.... in accordance with law, when the goods are imported for direct sale and MRP is required to be affixed, it has to come properly affixed from the supplier itself. Since the appellants apply their own logo, the activity of affixing labels cannot be carried out at the time of import. 5. Besides the above, the appellants also undertake the activity of testing the parts. The appellants have bee....
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....e not sold as such. The appellants completely reopened the package, tested the components, repacked the same, relabelled the same and affixed their own logo. These activities amount to manufacture. When a consumer imports or purchases goods for industrial use, which in this case, since the process amounts to manufacture it can be said as industrial use, such purchase/imports are exempt from the pr....