Whether repacking, inspection, labeling, affixation of MRP ...

Case Laws Central Excise

June 20, 2018

Whether repacking, inspection, labeling, affixation of MRP without price revision, affixation of “marketed by” label, affixing “HONDA” tape/sticker would be activities that could be brought within the ambit of manufacture as defined under section 2(f)(iii) of Central Excise Act, 1944? - Held Yes

View Source

← Previous Next →

Whether repacking, inspection, labeling, affixation of MRP ...

Case Laws Central Excise

June 20, 2018

You may also like:

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...

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...

100% EOU - Process amounting to manufacture or not - labelling and repacking of the imported goods - inter-unit transfer - In the light of this Foreign Trade Policy and...

Classification of goods - Roller Bearing and Ball Bearing - parts or components of other engine or vehicles - Process amounting to manufacture or not - Packing or...

Manufacture - scope of the term automobile - activity of packing/re-packing, labelling/re-labelling and fixing of MRP on automobile parts amounts to manufacture -...

Valuation of imported goods - rejection of declared RSP - There is nothing on record to show that the price labels were affixed to the imported goods and sold in the...

Mis-declaration of MRP at the time of import - The appellant cannot absolve themselves from the responsibility that the goods carried different MRP labels of the price...

Process amounting to manufacture or not - repacking - The goods are sold at the same MRP to the consumer. It is nobody’s case that the goods are sold above the MRP to...

Undervaluation - Levy of Additional duty of Customs (CVD) on MRP basis - the goods were imported through different ports. That itself is a valid reason for the...

Area based exemption in Jammu & Kashmir - Denial of Cenvat Credit - Labeling / relabeling & Repacking of imported goods being Coco Butter and Coco Powder is a...

MRP based Duty - Mis-declaration of MRP value - The conclusion arrived at merely on the basis of price list, particularly, when there was no evidence on record to show...

Activity amounting to manufacture or not - activity of packing of rechargeable batteries along with chargers and labelling the same - Neither under Section XVI nor under...

Deemed manufacture - labeling or re-labeling of containers and repacking from bulk packs to retail packs - if the appellant is undertaking manipulation of documents to...

Business auxiliary services – job work – as per the Chapter note 6 of the CETA, since the activities in relation to milk such as Labelling Or re-labelling of containers...

Duty liability - parts of dumpers and others imported, further repacked and labelled by the appellant and sold - whether the items/parts which are repacked are parts of...

Quick Updates: