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2019 (4) TMI 162 - AT - Central ExciseChange of Classification of goods - process amounting to manufacture or not - MRP based valuation u/s 4A - Held that:- The fact which has not been disputed by the appellant that the appellant is doing packing, repacking and affixing MRP on the spare parts received after manufacturing by the suppliers. In terms of Section 2(f) (iii) of Central Excise Act, 1944, the activity undertaken by the appellant amounts to manufacture, when the activity undertaken by the appellant amounts to manufacture, therefore, after manufacturing the goods which emerge to be classified. Therefore, it is not the question of change of classification of the goods. In fact, when the activity undertaken by the assessee amounts to manufacture then the goods are to be classified correctly as per Third Schedule. Therefore, the adjudicating authority has correctly re-classified the goods. The appellants are themselves are manufacturers and their goods are to be valued in terms of Section 4A of the Act - appeal dismissed - decided against appellant.
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