TMI Blog2018 (6) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... ne UPSS supplied by the appellant were incomplete or unfinished. In fact, they were complete & finished goods on which duty was paid - Revenue has not brought on record any evidence to establish that at the end of said manufacturers of Online UPS the assessment was done by resorting to general Rule of interpretation of tariff particularly Rule 2(a) which has provided that the reference to article incomplete or unfinished should be treated as reference to finished and complete article if the article is having essential character of complete or finished article.Revenue has not brought on record any evidence to establish that at the end of said manufacturers of Online UPS the assessment was done by resorting to general Rule of interpretation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk Power (India) Pvt. Ltd., Thane. The said appellant, after procurement of Online UPSS, used to test Online UPSS and supplied the same to the customers to whom batteries were separately supplied and assembled to Online UPSS at the premises of Customers. The above stated activity appeared to Revenue to have been covered by Section Note-6 of Section XVI of Central Excise Tariff Act, 1985. It appeared to Revenue that Online UPSS so procured by the appellant was incomplete or unfinished and said Online UPSS Kits completed only after attachment of battery and assembly lines. Therefore, M/s NPS Power Industries were issued with two Show Cause Notices one dated 16/01/2012 for demand of Central Excise duty of ₹ 1,79,94,151/- under proviso to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that the goods supplied by them were not incomplete or unfinished but they are complete and finished and on which Excise duty was paid. The Learned Counsel for appellant M/s NPS Power Industries contended that the transaction is not covered by said Section Note-6 of Section XVI of Central Excise Tariff Act, 1985 and it is covered by Circular No.583/20/2001-CE dated 20th August, 2001 issued by Central Board of Excise Customs wherein it was clarified that the placing of articles in one kit, the kit has a distinct name known as cable joining kit, but there is no change in the character and use of the articles placed in the kit in those circumstances such placing together of manufactured goods does not amount to manufacture. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te or unfinished should be treated as reference to finished and complete article if the article is having essential character of complete or finished article. Had the assessment at the end of manufacture supplier was made by resorting to said Rule, 2(a) of general rules for interpretation of statute that is Central Excise Tariff Act, 1985 then there was a case for Revenue. Since the goods were complete when they were received by M/s NPS Powers Industries, the question of application on Chapter Note-6 of Section XVI does not arise. We find that the goods in question were covered by the said Circular dated 20th August, 2001 issued by Central Board of Excise Customs. Therefore, we do not find either the show cause notice dated 16/01/2012 or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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