2015 (8) TMI 1049

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....riff Act, 1985, as claimed by the assessee or under entry 8539.90, as alleged by the revenue. 2. It is clear that both the entries, viz., 8539.10 and 8539.90 fall under the same Chapter, viz., 85.39. The relevant entries read as under : "85.39 Electric filament or discharge lamps, including sealed beam, lamp units and ultra-violet or infrared lamps; Are lamps 8539.10 Vacuum and gas filled bulbs of retail sale price not exceeding Rs. 20 per bulb. 8539.90  Other" 3. In the present case, as pointed out above, the Revenue has taken the position that the goods of the respondent-assessee fall under Entry 8539.90 that is "other" and on this, the rate of duty is 16 per cent, whereas for the goods falling unde....

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....sent case. 6. A perusal of the order of the CESTAT will show that the CESTAT has considered the true import of Note 7A of Chapter 85 in conjunction with Section 4A of the Central Excise Act and particularly the term 'retail sale price' which has been defined in the explanation contained in Section 4A of the Central Excise Act. This Explanation is to the following effect :- "For the purposes of this section, retail sale price means any maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be....

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....vailable in respect of - (i)      any yarn which is sold in hanks to handloom weavers; (ii)     any component, part or material used in any workshop, service station or any other place where servicing or repairing of any bicycle, tricycle or motor vehicle within the meaning of the Motor Vehicles Act, 1939 (4 of 1939), is undertaken; (iii)    any package containing a commodity of net content of 5 kilograms or 5 litres or less and displayed for sale at the retail outlet; (iv)    any package containing a commodity to be sold by number or length and displayed for sale at the retail outlet." 9. We will be failing in our duty if we do not refer to Jayan....