Deemed Manufacture - affixing labels and MRPs - no additional ...
Affixing MRPs on goods doesn't incur extra excise duty; additional customs duty already covers it, making it revenue neutral.
August 5, 2014
Case Laws Central Excise AT
Deemed Manufacture - affixing labels and MRPs - no additional excise duty liability accrues as the additional customs duty (CVD) liability has been discharged on the MRP affixed and the entire exercise is revenue neutral. - demand set aside - AT
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