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2019 (6) TMI 553 - CESTAT NEW DELHISSI Exemption - ball bearings - Process amounting to manufacture or not - deemed manufacture - Department has been of the view that the appellant has sold the entire quantity of UBL branded packed, re-packed ball bearing to M/s Vikas Automobiles Pvt. Ltd. and who in turn has sold such procured ball bearings from the appellant either to the actual industrial users or in the retail market - HELD THAT:- The issue is before us for consideration is whether the ball bearings which have been cleared by the appellant through M/s Vikas Automobiles Pvt. Ltd. and who has further sold the same to the retailers can be assessed as per the provisions of the Section 4A by taking into account the MRP value of the ball bearings by considering the same as parts of automobiles which are mentioned under Notification No. 11/2006-CE (NT) dated 25/05/2006. The matter is no longer res-integra as this Tribunal in the case of AKS Bearing Ltd. and others vs. CCE, Jaipur [2018 (10) TMI 387 - CESTAT NEW DELHI] has decided the issue where it was held that the ball bearings are not included under relevant notifications issued under section 4A of the Central Excise Act, 1944 and therefore, same cannot be considered for assessment on the basis of MRP value. Appeal allowed - decided in favor of appellant.
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