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TMI Blog2023 (6) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... 85071000 of the Central Excise Tariff Act, 1985, for use in automobiles/vehicles and the batteries for inverters etc. With effect from 01.06.2006, the "Parts, components and assemblies of automobiles" falling under "any chapter heading" was to be subjected to Retail sale Price (RSP) based assessment, with a specified abatement of 33.5% from the RSP vide entry No. 97 to the Notification No. 11/2006 -CE (NT) dated 29.05.200. Subsequently, for the same entry abatement percentage of 31.5% was re-specified vide the entry No. 107 under Notification No. 14/2008- CE (NT) dated 01.03.2008 and later on it was re-specified to 30% vide entry No. 108 of the Notification No. 49/2008- CE (NT) dated 24.12.2008. 1.2 Based on the intelligence that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 confirmed the charges proposed in the show cause notice. Being aggrieved by the order-In-Original, the appellants filed appeals before the Commissioner (Appeals) who concuring with the view taken by the Adjudicating Authority upheld the order of the Adjudicating Authority and rejected both the appeals filed by the appellant. Therefore, the present appeals. 2. Shri Paresh Sheth, Learned Counsel appearing on behalf of the appellants submits that the appellant have been valuing their Lead Acid Batteries supplied to individual customers under Section 4 A whereas in case of supplies made to the dealer, they value the batteries under Section 4 for the reason that the batteries supplied by the appellant to dealers are not ready to use as at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity Lubricants Pvt. Ltd - 2017 (348) ELT 362 (Tri. Hyd) M.N. Furniture - 2017 (347) ELT 373 (Tri.Mum) Hindustan Cables Ltd - 2022 (382) ELT 188 (Cal) 3. Shri Rajesh K Agarwal, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. The limited issue to be decided is that the Lead Acid Batteries cleared by the appellant whether the value thereof should be determined under Section 4 or Section 4 A of Central Excise Act, 1944. The entire defence of the appellant is on the basis of the affidavit which was filed belatedly that the Lead Acid Batteries cleared by the appellant which is used for autom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave correctly assessed duty under Section 4 of the Central Excise Act, 1944. I have gone through the judgment of Hon. High Court, as well as various documents relied upon in the SCN. I have also gone through the affidavit filed by Shri Navneet M. Pansara, Director of the notice No. 1 (notice No. 2 in the present case). It is sworn in by the notice No. 2 that the batteries so manufactured and sold were without undertaking the process of battery charging which is to be carried out by the dealer only before delivering the said batter to the customer for their use. In other words, the said batteries are cleared in dry condition and cannot be used for any purpose in as is condition. It is also sworn by the notice No.2 that during the relevant ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be said that the notice No.1 cleared only dry batteries. (iv) Even the process submitted by the noticee No. 4 as well as Panchnama shows that Sulphuric Acid and D.M. water are added (container filling) to manufacture batteries. Therefore, it cannot be said that the batteries manufactured by the noticee No. 1 were dry batteries. (v) In order to ascertain general practice prevailing in trade and industry, an inquiry was made with M/S. Atul Auto Ltd, Shapar (Veraval), Rajkot, who is leading manufacturer of three wheeler auto rickshaw vide letter dated 12.11.2012, they confirmed that they are buying battery from M/s. Exide Industries Ltd, Pune, which is including acid and charged and fitted directly in their vehicle without any process by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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