https://www.taxtmi.com/caselaws?id=368421 Ball bearings were held not to fall within the retail sale price based valuation scheme under section 4A for the relevant clearances because the applicable notifications covered only automobile or vehicle parts, components and assemblies, and the tariff note did not treat ball bearings as vehicle parts or accessories. Their possible use in automobile manufacture was insufficient on its own to bring them within the notified entry, and no concrete evidence showed that the clearances were made to automobile manufacturers or service stations. The demand based on MRP valuation was therefore not sustainable. en-us Fri, 13 Jul 2018 00:00:00 +0530 Fri, 06 Mar 2020 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368421 Ball bearings were held not to fall within the retail sale price based valuation scheme under section 4A for the relevant clearances because the applicable notifications covered only automobile or vehicle parts, components and assemblies, and the tariff note did not treat ball bearings as vehicle parts or accessories. Their possible use in automobile manufacture was insufficient on its own to bring them within the notified entry, and no concrete evidence showed that the clearances were made to automobile manufacturers or service stations. The demand based on MRP valuation was therefore not sustainable. Case-Laws Central Excise Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368421