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2020 (2) TMI 1196 - AT - Central ExciseMethod of Valuation - Transaction Value u/s 4 or MRP based u/s 4A of CEA - manufacture of Butyl rubber inner tubes - Notification No. 2/2006-CE(NT), dated 01.03.2006 - HELD THAT:- The N/N. 2/2006-CE(NT), dated 01.03.2006 was amended by N/N. 11/2006-CE(NT), dated 29.05.2006, by inserting a new entry at S.No. 97, which reads as “parts, components and assemblies of automobiles”. It is an admitted fact on record that the appellant is engaged in the manufacture of Butyl rubber inner tubes and such product by itself is separately identifiable and is a distinct Marketable product. It cannot be said that the product manufactured by the appellant is exclusively meant for the automobile industries for use as parts and components and are not capable for use in other purposes - Since the goods manufactured by the appellant are meant for use by other manufacturers also, such manufactured goods cannot be subjected to levy of central excise duty under Section 4A of the Central Excise Act, 1944. Reliance can be placed upon the decision of this Tribunal in the case of J.K. TYRE & INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, INDORE [2018 (2) TMI 611 - CESTAT NEW DELHI], to state that no differential duty liability can be fastened on to the appellants in terms of Section 4A of Central Excise Act, 1944. Thus, the duty liability cannot be fastened under Section 4A of the Act - appeal allowed - decided in favor of appellant.
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