2015 (10) TMI 1146

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..... one for "other States" i.e. ₹ 2,336/- and ₹ 2,440/- for "Maharashtra". Since clearance to Maharashtra attracts Octroi the price of ₹ 2,440/- is inclusive of octroi amount - In view of the citations relied by the appellant in the casesof SMV Beverages Pvt. Ltd. (2011 (12) TMI 432 - CESTAT NEW DELHI) and Amtrex Hitachi Appliances Ltd. (2008 (7) TMI 319 - CESTAT AHMEDABAD), appellan .....

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..... ces in the packets amounting to ₹ 2,336/- for other states and ₹ 2,440/- for Maharashtra. He further submits that there is no variation in the price since Maharashtra and Gujarat Octroi levied and the difference in price is due to Octroi payable for Maharashtra. The adjudicating authority has not considered the octroi payable and demanded duty on the higher mrp amount. The goods are cl .....

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..... r.). 4. After hearing both sides and on perusal of the records, we find that as per MRP declared on the packets, appellants are manufacturing batteries and clearing under the MRP. As per the declaration in respect of batteries manufactured for Amco Batteries Ltd. they have declared two MRP one for other States i.e. ₹ 2,336/- and ₹ 2,440/- for Maharashtra . Since clearance to Maha .....

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