TaxTMI 
TaxTMI 
2019 (6) TMI 553
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....il sale price with the brand name UBL on various sizes/types of ball bearings. As per the definition given under Section 2 (f) (iii) of the Central Excise Act, 1944, the activity of packing, re-packing, labeling and pasting of the MRP on the retail packs amount to manufacture and same is leviable to excise duty. The department has been of the view that the appellant has sold the entire quantity of UBL branded packed, re-packed ball bearing to M/s Vikas Automobiles Pvt. Ltd. and who in turn has sold such procured ball bearings from the appellant either to the actual industrial users or in the retail market. It has further been contended by the Department that though for the financial years 2007-2008 to 2009-2010, the value of clearances of t....
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....RP 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. In this regard, we feel that matter is no longer res-integra as this Tribunal in the case of AKS Bearing Ltd. and others vs. CCE, Jaipur in its final order No. 52787-52788 of 2018 dated 13/07/2018 has already decided the issue. The relevant extract of the same are reproduced here below :- "10. Before proceedings further, let us look at relevant provisions of Section 4A of Central Excise Act, 1944 and the relevant notification issued under this section No. 11/2006 CE(NT) dated 29.5.06 as amended. Section 4A. Valuation of excisable goods with reference to retail sale price. - (1) The C....
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....and assemblies of automobiles 31.5% c. Superseded by Notification No. 49/2008-CE(NT) dated 24.12.08 which read as under:- S.No. Chapter, heading, sub-heading or tariff item of the First Schedule Description of goods Abatement as a percentage of retail sale price (1) (2) (3) (4) 108. Any heading Parts, components and assemblies of automobiles 30% a. Amended by Notification No. 09/2010-CE(NT) dated 27.02.2010 which read as under:- S.No. Chapter, heading, sub-heading or tariff item of the First Schedule Description of goods Abatement as a percentage of retail sale price (1) (2) (3) (4) 108. Any Chapter Parts, components and assemblies of vehicles (including chassis fitted with engines) falling under Chapter 8....
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....bile vehicles. It is also relevant that the Central Excise Tariff under section 17 which covers the classification of vehicles, aircrafts, vessels and other associated transport equipment specifically excludes under Section Note 2 the bearings falling under Chapter 84.81 or 84.82 from the expression of 'parts and accessories of vehicles'. Thus, from the careful study of the section note it becomes clear that it has been intention of the legislature ab initio not to consider that ball bearings as parts of automobile vehicles. We also find great force in the argument of learned advocate that the department has not brought on record any evidence to prove that as appellant assessee has sold any of his consignments of ball bearings to any manufa....