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1. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

2. CVD demand on the imported goods based on MRP as the goods were imported in 20 kg packing having no MRP declared on the imported package - The appellants affixed the...

3. Methodologies for re-determination of CVD payable on imports on MRP basis - Imports of notebook / laptop computers - The tribunal found that there was no statutory...

4. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

5. Affixing of MRP on imported goods - sale to institutional consumers - Valuation for the purpose of levy of CVD - Manufacture - decided against the assessee - AT

6. MRP based valuation - imports - the appellants are importing the goods not for retail sale but for repacking, labelling and branding and selling the same in bulk - No...

7. Failure to obtain import-export code (IEC Code) - there being no bar on imports of personal effects against bill of entry and without separate code, there is no flaw in...

8. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

9. Alteration of MRP of imported goods - Deemed manufacture - pasting of stickers on the goods - imported DVD/VCD - there was no alteration in the MRP on importation....

10. MRP Based Valuation - it was alleged that the assessee removed the MRP sticker - There is no further allegation that any new MRP sticker were affixed to the goods in...

11. Classification of imported goods - consignment of gold pendants weighing 5 kgs - Since, the goods imported by the petitioner are classifiable under Exim code 711319, the...

12. MRP based Valuation u/s 4A - affixing of sticker showing revised MRP over the printed MRP on the packages is in accordance with Rule 6 of the Standards of Weight and...

13. Import of Barcode Printers - additional duty of customs under Section 3 of the Customs Tariff Act - whether the appellant are required to affix MRP – held yes - AT

14. MRP based valuation - some of the dealers were ultimately selling these television sets on MRP higher than affixed by the assessee - no demand can be made against the assessee - AT

15. Valuation of import goods - automobile parts - requirement of affixing of ‘retail selling price’ - Such goods when routed through channels for industrial/institutional...