9911796707
TMI Blog2019 (6) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... etail market - HELD THAT:- The issue is before us for consideration is whether the ball bearings which have been cleared by the appellant through M/s Vikas Automobiles Pvt. Ltd. and who has further sold the same to the retailers can be assessed as per the provisions of the Section 4A by taking into account the MRP value of the ball bearings by considering the same as parts of automobiles which are mentioned under Notification No. 11/2006-CE (NT) dated 25/05/2006. The matter is no longer res-integra as this Tribunal in the case of AKS Bearing Ltd. and others vs. CCE, Jaipur [ 2018 (10) TMI 387 - CESTAT NEW DELHI ] has decided the issue where it was held that the ball bearings are not included under relevant notifications issued under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearances is taken on the basis of MRP fixed on and assessable value determined as provided under Section 4A of the Central Excise Act, 1944 readwith the relevant notification issued under the Section 4A. 2. In view of above facts, a show cause notice dated 01/11/2012 came to be issued demanding a central excise duty of ₹ 4,99,377/-, interest and penal provisions were also invoked. Certain quantities of the bearings seized at the godown of the appellant have also been alleged to be liable for confiscation as per the Rule 25 of the Central Excise Rules, 2002. The show cause notice has been adjudicated vide order-in-original dated 27 November 2013 whereunder all the charges as invoked in the show cause notice has been confirmed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. (2) Where the goods specified under sub-section (1) are excisable goods and are chargeable to duty of excise with reference to value, then, notwithstanding anything contained in section 4, such value shall be deemed to be retail sale price declared on such goods less such amount of abatement, if any, from such retail sale price as the Central Government may allow by notification in the Official Gazette. a. Notification No. 11/2006-CE(NT) dated 29.5.06 w.e.f. 01.06.2006 by amendment in Notification No. 02/2006-CE(NT) dated 01.03.2006 which read as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubsequently vide Notification No. 09/2010 the same was made applicable only to Parts, components and assemblies of vehicles (including chassis fitted with engines) falling under Chapter 87 excluding vehicles falling under headings 8712, 8713, 8715 and 8716. The appellant submit that since, there product is classifiable under Chapter Heading 84.82; therefore, there is no doubt that the demand for the period post 27.02.2010 deserves to be set aside, even if the other grounds of the appellant are not allowed. 11. A perusal of above entries under the relevant notifications for arriving at the assessable value on the basis of MRP price covers only parts, components and assemblies of automobiles. It is very clear that bearings are not specificall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m with some concrete evidences. In view of the above, we find that ball bearings are not included under relevant notifications issued under section 4A of the Central Excise Act, 1944 and therefore, same cannot be considered for assessment on the basis of MRP value. While holding the above view, we also take shelter of following case laws which are cited by the learned advocate , State of Tamil Nadu vs. Vinyl Cable Industries (supra) where Hon ble High Court has observed as under:- 6. It is well settled that a particular use to which a single article is put alone is not conclusive to know the real nature or character of the article that will determine how to identify it for the tax purpose. As noticed by the Tribunal, the Revenue authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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