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TMI Blog2013 (7) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... n the CVD paid - Goods cleared to domestic market after repacking amounting to manufacture as per the Chapter Note to Chapter 87 of the Central Excise Tariff by declaring the MRP much less than the MRP declared to the Customs authorities - Held that:- There cannot be different Retail Price for the purpose of CVD and for the purpose of Excise duty in respect of the same goods - Applicants failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. At the time of import of the motor vehicle parts, the applicants were declaring MRP for the purpose of payment of CVD and automobile cess. The applicants were availing credit of the CVD paid. The automobile parts imported were cleared to domestic market after repacking. As the automobile parts are specified goods leviable to Central Excise duty as per Section 4A of the Central Excise Act. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been enhanced for the purpose of payment of CVD. The appellant paid the CVD as per the assessment made by the Customs authorities. When the automobile parts were cleared after repacking the appellants were fixing the actual MRP and paying Excise duty accordingly. Hence the demands are not sustainable. 6. The contention of the Revenue is that for the purpose of CVD the appellants are declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly made. 8. We find that the applicants made import of automobile parts which are liable for CVD and for the purpose of CVD the applicants declared an MRP to the Customs authorities and the goods were assessed and appropriate duty was paid. The applicants availed credit on the CVD paid on the automobile parts. Thereafter the parts were cleared to domestic market after repacking which amounts to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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