KARAMCHAND APPLIANCES PVT. LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) It is pointed out by learned counsel for the petitioner that the Central Board of Excise and Customs has issued circular No. 673/64/2002 -CX, dated 24th October 2002, clarifying that once an MRP is scored out, (even if it remains visible) and another printed on the package, it could not be said that the package has two MRPs printed on it, since the scored out MRP could not be considered as an MRP either by the seller or by the consumer.

(2.) IN view of the said circular, which admittedly is binding on the revenue authorities, impugned circular No. 639/30/2002 -CX stands modified and thereforee further action on the two impugned letters dated 15th July, 2002 and 23rd July, 2002 has to be in terms of the afore -noted circular, dated 24th October, 2002.