2008 (1) TMI 58

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....Balasundaram, Vice-President]. - 1. We have heard both the sides on the appeal filed by the appellants herein against the order of the Commissioner of Customs, who has directed the appellants to declare MRP of electrothermic appliances used as insect repellant imported by them for the purpose of MRP based CVD assessment under Section 4A of the Central Excise Act, 1944 and affix the same on the pac....

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....ver, we find that the appellants have raised the plea before the Tribunal that they are to be treated as the manufacturers of the goods in question, as they affix their own brand name and hence fall within the definition of "manufacturer" as per Rule 2 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 which is reproduced as under:   "manufacturer" in relation to any....