Affixation of MRP on packages containing quantity more than 25 Kgs not mandatory

BEML Ltd. Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that affixation of MRP on packages of imported goods containing quantity of more than 25 Kgs is not mandatory. Hence, differential duty demand for non-affixation of MRP cannot be sustained. Facts- This appeal is filed by the Appellant-Importer against the Order-in-Original dated 27.02.2015 whereby the Commissioner of Customs, Chennai-III has demanded the differential duty on the spares/components imported by the Importer-Appellant since these were in the nature of pre-packaged commodity and there was no MRP/RSP label as ...