2015 (10) TMI 1991

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..... The goods manufactured by the appellant are chargeable to Central Excise duty under notification no. 11/2006-CE-NT dated 29.05.2006 as amended. The automobile component and accessories falling under any chapter of Central Excise Tariff are to be charged duty on assessable value determined under section 4(A) of the Central Excise Act 1944. The period of dispute in this case is 01.06.2006 to 31.12.2008 and from 01.01.2009 to 31.09.2010. During the impugned period, the appellant company was clearing automobile parts in the following manner: a) Automobile manufacturers as original equipment parts in loose condition on which duty was being paid on transaction value under section 4 of the Central Excise Act 1944. b) Spare part....

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....judicating authority proceeds with the finding that the appellant are clearing their goods as multi piece packaging which is beyond the show cause notices as there is no allegation as such in the show cause notice. He submits that the packing in which the appellant is clearing the goods are wholesale packing and no MRP is required to be declared and the valuation is to be done as per section 4 of the Act. He further submits that the Rules governing multi piece packing were omitted from the statute book w.e.f. 13.01.2007 vide Notification no. GSR/425 (E) dated 17.07.2006. Therefore, the demand post 12.01.2007 is not sustainable. He further submits that for the period upto 12.01.2007 the demand is also not sustainable as there was no saving c....

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....12 (286) ELT 357 (Tri-BLR) b) Swans Sweets Pvt. Ltd.-2006 (198) ELT 565 (Tri-Bombay) c) Central Arecanut & Cocoa Marketing & Processing Co-OP Ltd.-2008 (226) ELT 369 (Tri-Madras)  d) Roy Industries-2006 (201) ELT 609 (Tri-Bang) e) Makson Confectionery Pvt Ltd. 2010 (259) ELT 5 (SC) f) Sampre Nutrition Ltd. Vs. CCB Hyderabad-2013 (290) ELT 291 (BLR) 6. He further submits that the MRP declared on individual packages sold to the spare division cannot be taken as MRP for the wholesale packages sold to the distributors as there is no statutory requirement to affix retail price on wholesale packages. He further submits that only about 40 items out of more than 1000 types of fasteners manufactur....

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....od January 2009 to November 2009 is also barred by limitation as show cause notice has been issued on 07.01.2011. In these terms, he prayed that impugned order be set aside and appeals be allowed with consequential relief. 7. On the other hand, Ld. AR supported the impugned order and submits that when the appellants are clearing goods to their spare part division and doing valuation as per section 4(A) of the Act. Therefore, this clearance to dealer / distributors are also liable to be assessed as per the value determined under section 4(A) of the Act. 8. Heard the parties. Considered the submissions. 9. In this case the sole issue before us for determination is that whether the goods supplied to the distributor in wholesale packag....

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....on every wholesale package-Every wholesale package shall bear thereon a legible, definite, plain and conspicuous declaration as to- (a) the name and address of the manufacturer or where the manufacturer is not the packer, of the packer; (b) the identity of the commodity contained in the package; and 1[(c) the total number of retail packages contained in such hole sale package or the net quantity in terms of standard unit of weights, measures or number of the commodity contained in wholesale package" 13. On going through the above said provisions, we find that Multi piece packages means a package containing individually packed pieces of the same commodity of identical quantity for retail sale either in individual pieces ....

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....39;ble Apex Court has laid down the guidelines for valuation of the goods under section 4 (A) of the Act which are reproduced here as under: "Even at cost of repetition the following would be factors to include the foods in Section4A(1) &(2) of the act (i)The goods should be excisable goods; (ii)They should be such as are sold in the package; (iii) Their should be requirement in the SWM Act or the Rule made thereunder or any other law to declare the price of such goods relating to their retail price of the package (iv) The central Government must have specified such goods by notification in the Official Gazette' (v) The valuation of such goods would be as per the declared retail sale....