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2018 (1) TMI 108 - AT - Central ExciseManufacture - Goods purchased are in bulk and sold in bulk - Classification of goods - BPL kit - whether classified under CETH 85371000 or otherwise? - Held that: - Admittedly, the appellant-assessee cleared, at least, part of their sales in original bulk packing as procured by them from the market/manufacturers without any process undertaken by them. The invoice for the same is also referring to the items individually. When the procured electrical components are sold in original bulk packing without any process of fixing or mounting on any board, we find no justification at all to subject such clearances to central excise levy. Goods purchased are in bulk and sold in bulk; the appellant assessee did not undertake any process on such goods. The goods cleared by the appellant were generically called as ‘BPL Kit.’ It is apparent that the method of clearance is mandated by the terms of agreement with their clients. There is no standard commercially identifiable item which is available for sale or purchase in the market. In other words, there is no ‘BPL Kit’ commercially known and marketed. The clearances made by the appellant-assessee to the various clients as per their requirement are not any new manufactured product, commercially identifiable as ‘BPL Kit.’ The Revenue did not produce any evidence or did not even assert that these are commercially known and marketed product. The electrical components retained their name, character and use and there is no new commercially identifiable product emerging in the present case. Appeal allowed - decided in favor of appellant.
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