2016 (12) TMI 826

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....Shri V.R. Reddy, Assistant Commissioner (AR), for respondent ORDER Per M. V. Ravindran This appeal is directed against order-in-appeal No. 351(GR.IIA-F)/2015 (JNCH)-APPEAL-II dated 26.6.2015, wherein the first appellate authority has upheld the demand of duty confirmed, interest thereof and penalty imposed by the adjudicating authority and also the confiscation of the goods. 2. Heard b....

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.... to manufacture as per chapter note 2, discharge the central excise duty based upon the MRP and as the imported goods are required for manufacturing process within their factory premises, the provisions of Legal Metrology (Packaged Commodity) Rules, 2009 are not applicable. Both the lower authorities have held that Notification 49/2008-CX is applicable as the imported goods were in pre-packaged co....

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....VD is required only when there is a statutory requirement under the Legal Metrology (Packaged Commodities) Rules, 2011 to declare on the package thereof the retail sale price of such article. Only when the goods are intended for retail sale and are packed in retail packages, the provisions of Legal Metrology (Packaged Commodities) Rules, 2011 would apply. In the case under consideration, from the ....

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....is also not in dispute that the goods are specified in Third Schedule to the Central Excise Act, 1944 and the activities undertaken by the appellant importer amounts to manufacture under Section 2(f) of the said Act. In these circumstances, it is clear that the appellants were not required to discharge duty liability of additional Customs duty on the basis of MRP. Accordingly, we set aside the imp....