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2018 (8) TMI 1215 - AT - Central ExciseMethod of Valuation - section 4 or 4A of CEA - manufacture of Nozzles (8409 99 20), Injectors (8409 99 30), Pumps (8413 30 10), delivery valves & elements (8413 30 10) - valuation claimed u/s 4A of CEA on the ground that the products viz., Nozzles, injectors, etc.,are commonly used for manufacturing of automobiles and these items have to be construed as parts, components and assemblies of automobiles - scope of SCN. Held that:- Both the lower authorities were in error in traversing beyond show cause notice and confirming the demands raised on the ground and reasoning that goods manufactured by appellant were in a solitary case sold by automobile dealers while essentially the allegation was only that these goods are used as parts, components and accessories of automobiles but the allegations in the show cause notice and the factual position is that the appellant is clearing these goods for various other applications like used in pumps, used for drawing water, generation of electricity, etc. Appeal allowed - decided in favor of appellant.
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