2021 (9) TMI 497

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....ure cookers and parts thereof. The pressure cookers are covered under Section 4A of the Central Excise Act, 1944, i.e. the appellant has to pay duty on MRP less abatement. Whereas the parts of the pressure cookers are subject to assess to duty on transaction value in terms of Section 4 of the Central Excise Act, 1944. The abatement to the extent of 25% of MRP has been notified vide Notification No. 49/2008-CE(NT) dt. 24.12.2008, however in respect of parts of the pressure cooker which were manufactured and cleared by the appellant, no such abatement on MRP has been notified as parts of the pressure cooker are not covered under Section 4A of the Central Excise Act, 1944. The appellant is also selling the parts to their sister units as well a....

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....erms of Section 4A of the Central Excise Act, 1944. Therefore, they are not required to affix MRP on the same but for the ease of doing business, they are putting MRP thereon and as per the provisional assessment, they claimed an abatement of 35% on MRP and paid duty. After finalization of the assessment, they were entitled to 41.41% as abatement on MRP as per their cost data. The same has been accepted by the department and at the said price, they are selling the goods in open market through their depots. Therefore, they are entitled for an abatement of 35% on MRP on pressure cookers parts cleared by them to their sister units and the valuation Rule 8 is not applicable to the facts of the case as they are selling the goods to their sister ....