2024-VIL-487-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Valuation – Supply to ‘industrial consumers’ or not - Manufacture and supply of parts of motor vehicles - Appellant supplied some parts to Maruti Suzuki packed in individual packets with maximum retail sale price printed on them – Department of the view that such goods should be assessed to duty under Section 4A of the CEA, 1944 – assessee case that in terms of the Legal Metrology Rules, the goods sold by it to Maruti Suzuki qualify as sales to ‘industrial consumer” and Section 4A of the Central Excise Act do not apply – HELD - The change in the definition of ‘industrial consumer’ under the Legal Metrology Rules makes it mandatory for the goods to be marked ‘not for retail sale’ to qualify as ‘sales to industrial consumers’. Thus, if supplies are made to an automobile company they could be used in the manufacture of automobiles or could be sold as spares by the automobile manufacturer. The amended definition clearly distinguishes between the two and if the goods are marked ‘not for retail sale’ and sold to the manufacturers, they qualify as sale to ‘industrial consumers’ and not otherwise - Since the appellant cleared the goods in individual packets with MRP stickers even though they were sold to Maruti Suzuki, they did not qualify as sales to ‘industrial consumers’. Therefore, Section 4A was correctly applied in the impugned order - The impugned order is upheld and appeals are dismissed
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