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M/s. Goodwill Kitchen Appliances Pvt. Ltd. Versus CCE, Delhi

2016 (8) TMI 940 - CESTAT NEW DELHI

Valuation - Demand of differential duty - appellant's paying duty on MRP basis only on the food processor basic unit whereas bundled food processor accessories into a separate packing with a separate MRP but paid duty on the accessories under the transaction value - whether the food processor basic units as well as accessories are to be assessed together under MRP - Held that:- accessories when packed separately, do not contain any electric motor. It is common knowledge that the accessories can .....

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ocessor into basic unit and other essential parts described as optional accessories and packed in separate boxes and marked with separate MRPs and cleared in equal numbers, has been done with the purpose of wrongly claiming lower rates of excise duty under Section 4 for the accessories. Accordingly, the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP bas .....

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cture of domestic kitchen appliances falling under CTH 8509 of the Schedule to the Central Excise Tariff Act. The goods manufactured by them are covered for assessment on MRP basis under Section 4 A of the Central Excise Act. The goods manufactured by the appellant find mention under Sl.No.72 of the Notification no.13/2002-CE (NT) dated 1.3.2002 as, Electro Mechanical Domestic Appliances with self contained Electric Motor falling under Heading 85.09. The appellant manufactures domestic kitchen a .....

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e accessories since they do not contain self-contained electric motor. The Department investigated and came to the conclusion that the food processor basic units as well as accessories are to be assessed together under MRP and demanded differential duty to the extent of ₹ 29,45,585/-. The Original Authority, vide his order dated 31.03.2007, confirmed the demand, which was also upheld by the First Appellate Authority in the impugned order. The appellant is in appeal before this Tribunal aga .....

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e part of the appellant since the change in price structure was within the knowledge of the Department. 3. Heard Shri Praveen Sharma, ld. Counsel for the appellant as well as Ms. Neha Garg, ld. DR for the respondent/Department. 4. There is no dispute that MRP based assessment notified under Section 4 A through notification no.13/2002-CE (NT) dated 1.3.2002 covers, food processors under Sl.No.72 described as Electro Mechanical Domestic Appliances with self contained Electric Motor . The controver .....

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