2008 (7) TMI 97

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....Appellant. Shri S. Kumar, DR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner (Appeals). We have heard Shri S.C. Kamra, learned Advocate for M/s. Daenyx International Pvt. Ltd. and nobody appeared on behalf of M/s. Philips Electronics India Ltd. 2....

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....es) Rules, 1977. Inasmuch as, no MRP was required to be declared because the goods cannot be assessed under Section 4A of the Act and valuation under Section 4 is required to be resorted. Accordingly, after the initiation of proceedings by way of issuance of show cause notice, the original adjudicating authority confirmed the demand of duty of Rs. 35,32,916/- against M/s. Daeynx International alon....

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.... packed for the exclusive use of any industry as a raw material or for the purpose of servicing any industry, mine or quarry." A reading of the above shows that if a package is marked unambiguously indicating that the goods having specially packed for the use of any industry, no MRP is required to be affixed. However, in the present case, it is not the Revenue's stand that CTVs being manufactur....

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....the Standards of Weights and Measures (Packaged Commodities) Rules is not in respect of packages, which may be having some model number indicating supply and use'in a particular industry but is in respect of goods which in unambiguous terms indicates that the same have been manufactured for a specific industry. Inasmuch as CTV's manufactured by the appellant did not specifically carry any marking ....