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2018 (3) TMI 485 - AT - Central ExciseValuation - cylinder liners - appellants cleared the said goods in bulk to State Transport Undertakings for being used by them in the maintenance of their fleet - section 4 of the Central Excise Act, 1944 - Held that: - the appellant had cleared the cylinder liners in bulk to State Transport Undertakings for their own consumption. There is no dispute that the goods were not cleared for retail sale. Chapter 2 of Standards of Weights and Measures Act and Rules 1977 provides that the said Rules do not apply when the goods are not intended for retail sale - The exemption provided under Rule 34 is not available to the appellant for the reason that the subject goods are used in the service station / workshop of the Transport Undertakings. The major period involved in these appeals is after 17.7.2006. The demand confirmed on the basis of Rule 34 which is not in existence is unsustainable and requires to be set aside. The demand prior to 17.7.2006 is also unsustainable - appeal allowed - decided in favor of appellant.
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