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2018 (6) TMI 313 - CESTAT ALLAHABADManufacture - applicability of Chapter Note-6 of Section XVI - appellant after procurement of Online UPSS, used to test Online UPSS and supplied the same to the customers to whom batteries were separately supplied and assembled to Online UPSS at the premises of Customers - The activity appeared to Revenue to have been covered by Section Note-6 of Section XVI of Central Excise Tariff Act, 1985. Held that:- The investigation at the end of M/s RPS Industries, New Delhi, M/s Integrated Power Control, New Delhi & M/s Emerson Network Power (India) Pvt. Ltd., Thane did not prove that goods in question, that is Online UPSS supplied by the appellant were incomplete or unfinished. In fact, they were complete & finished goods on which duty was paid - Revenue has not brought on record any evidence to establish that at the end of said manufacturers of Online UPS the assessment was done by resorting to general Rule of interpretation of tariff particularly Rule 2(a) which has provided that the reference to article incomplete or unfinished should be treated as reference to finished and complete article if the article is having essential character of complete or finished article.Revenue has not brought on record any evidence to establish that at the end of said manufacturers of Online UPS the assessment was done by resorting to general Rule of interpretation of tariff particularly Rule 2(a) which has provided that the reference to article incomplete or unfinished should be treated as reference to finished and complete article if the article is having essential character of complete or finished article. Since the goods were complete when they were received by M/s NPS Powers Industries, the question of application on Chapter Note-6 of Section XVI does not arise - appeal allowed - decided in favor of appellant.
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