2016 (11) TMI 1137

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..... Shri. M.K. Mall, Asst. Comm. (AR), for the Respondent. ORDER Per: Ramesh Nair 1. The appellant imported Colour TV sets. At the time of clearance there was a dispute regarding levy of CVD on the basis of MRP declared by the appellant. The lower authority decided that the imported goods are leviable to CVD @ 16% on the basis of MRP declared by the appellant and after deduction of abatement as pre .....

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..... re sold on the MRP based valuation, therefore, unjust enrichment is not applicable as the excess duty paid by the appellant does not influence the sale value of the goods. She further submit that as per the working of the MRP, the excess duty paid was not included in the costing therefore, the question of passing of the incidence of such duty does not arise. She further submits that differential e .....

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..... tion 1,831   MRP 35,990   5. From the above data, it is not clear firstly the material cost shown as Rs. 23,535/-. No bifurcation of assessable value plus duty was given. Secondly no supporting of other elements such as freight, warranty spares, sales tax, dealer scheme, etc. was given. In the absence of any documentary evidence in support of the above data, it is difficult to asce .....

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